Articles with the same tag -- Department of Academic Journals, SUFE

| F270

Can National Audit Restrain State-owned Enterprises from “Shifting from Real to Virtual”? Based on National Audit Reports

Liang Siyuan, Zheng Tiandan

As an important part of the national governance system, government audit plays a key role in preventing financial risks and promoting high-quality development. Based on the background of t...

First published at: Aug 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.04.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 04, pp. 108 - 122

| F275;F832

Independence of Non-CEO Executives and Financialization of Entity Enterprises

Du Yong, Wang Ting

Top managers are the core and soul of enterprises. Existing studies have shown that the personal characteristics of managers will have a significant impact on the business decision-making ...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.004

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 45 - 60,122

| F275.1;F812.0

Will End-of-Period Tax Credit for VAT Inhibit the Financialization of Entity Enterprises?

Huang Xianhuan, Yang Yujie

Building a safe bottom line to prevent systemic financial risks is one of China’s key economic work. In order to restrain enterprises from “shifting from real to virtual”, China has suc...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.003

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 31 - 44

| F812.2;F275.1

Can Fiscal Transparency Help Enterprises “Move from Virtual to Real”? From the Perspectives of Stabilizing Expectations and Government-Enterprise Cooperation

Wang Shaohua, Zhang Yuru, Chen Songsheng

Fiscal transparency is an important reason to influence economic development expectations, and also an important premise to guide enterprises to “move from virtual to real”. This paper s...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.004

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 45 - 60

CORPORATE GOVERNANCE | F270

Private Enterprise Identity and Corporate Financialization

Sun Fan

As an important part of China’s national economic development, the private economy has played a relatively important role in promoting high-quality economic development, promoting sc...

First published at: Sep 20, 2021

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doi:10.16538/j.cnki.fem.20210628.202

Foreign Economics & Management, Vol. 43, Issue 09, pp. 102 - 117

| F832

The Development of Digital Finance and Firms’ Transformation from Virtual to Real

Chen Chunhua, Cao Wei, Cao Yanan, et al

Firms’ transformation from virtual to real means that firms allocate more capital from non-productive areas to productive areas, which is shown as the decrease of the level of firm financ...

First published at: Sep 03, 2021

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doi:10.16538/j.cnki.jfe.20210606.101

Journal of Finance and Economics, Vol. 47, Issue 09, pp. 78 - 92

| F275

Chinese-style Tax and Fee Reduction and Economic High-quality Development：A Study from the Perspective of Enterprise Financialization

Li Zhen, Li Maolin

In recent years, a large number of non-financial enterprises in China have been engaged in financial activities, and the national economy has obviously introduced the trend of “from reali...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20210415.201

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 4 - 18

| F272.3

Can Network Platform Interaction Curb Corporate Financialization? Empirical Evidence from the Q&A of the Exchange Interactive Platform

Gao Jingzhong, Yang Zhao

Under the guidance of “promoting the modernization of the national governance system and governance capabilities”, China’s capital market regulatory agencies have been gradually transfo...

First published at: Oct 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.05.004

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 05, pp. 50 - 64,106

| F275.1

Intra-group Debt Guarantees and Audit Pricing: Risk Diffusion or Risk Neutralization

Huang Xianhuan, Wang Yao

From the perspective of the groups formed by listed companies and their subsidiaries, there may be “risk diffusion” effect and “risk neutralization” effect in the debt guarantee of lis...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.008

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 107 - 121

| F275

Research on the Contagious Effect of Firm Financialization

Wang Ying, Cao Tingqiu

Considering the characteristics of China’s relational society, this paper analyzes why listed companies are keen on financial asset allocation from the perspective of relationship ne...

First published at: Dec 03, 2020

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doi:10.16538/j.cnki.jfe.20190813.101

Journal of Finance and Economics, Vol. 46, Issue 12, pp. 152 - 166