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

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

| F275

Anti-monopoly and Corporate Tax Avoidance: Pressure or Governance?

Niu Yuhao, Zhang Wenting

Anti-monopoly is an important measure to ensure that the market plays a role in resource allocation. This paper attempts to understand the potential impact of anti-monopoly from the perspe...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 64 - 77

| F832.5

Green Finance Development and Enterprise Innovation

Wang Yulin, Zhou Yahong

In recent years, China has achieved remarkable economic development and become the second largest economy in the world. However, in the extensive mode of economic development, serious poll...

First published at: Jan 03, 2023

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doi:10.16538/j.cnki.jfe.20220615.101

Journal of Finance and Economics, Vol. 49, Issue 01, pp. 49 - 62

| F832.4

The Impact of Interest Rate Marketization on SMPE Financing Constraints: Reinvestigation after Introducing the Factor of Banking Credit Risk-pricing Ability

Zhao Ping, Yao Yaojun

It is undoubtedly an important topic of practical significance in contemporary China to investigate the relation between interest rate marketization reform and financial constraints of sma...

First published at: Jul 03, 2022

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doi:10.16538/j.cnki.jfe.20220113.101

Journal of Finance and Economics, Vol. 48, Issue 07, pp. 109 - 123

| F832.3

Digital Inclusive Finance and Traditional Rural Finance: Substitution or Complementarity? From the Perspective of Relaxing Farmers’ Financing Constraints

Xu Yueli, Sun Zhaojun, Li Shuai

In recent years, the government has vigorously promoted the construction of the rural financial system and increased financial support for three rural issues (agriculture, rural areas and ...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20220113.203

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 34 - 48

| F272.3

Deregulation on Short-selling Constraints and Labor Income Share

Zhu Lin, Jiang Xuanyu, Yi Zhihong

Keeping the growth of residents’ income in line with economic growth is one of the major indicators of China’s economic and social development during the 14th Five-Year Plan Period; and ...

First published at: Apr 03, 2022

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doi:10.16538/j.cnki.jfe.20220113.301

Journal of Finance and Economics, Vol. 48, Issue 04, pp. 139 - 153

CORPORATE GOVERNANCE | F270

Does D&O Insurance Promote Enterprise Innovation? Based on the Perspective of Credit Rent-seeking and Financing Constraints

Zhao Guoyu, Liang Huiping

Innovation cannot be achieved without external financial support. However, innovation activities are often trapped in the predicament of financing constraints and credit rent-seeking, whic...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210921.201

Foreign Economics & Management, Vol. 44, Issue 03, pp. 103 - 117

| F831.5

Can Digital Finance Improve Enterprise Total Factor Productivity？Empirical Evidence from Chinese Listed Companies

Jiang Hongli, Jiang Pengcheng

Improving the quality and efficiency of financial services in the real economy is the key to driving the high-quality development of the Chinese economy. With the development of informatio...

First published at: Jun 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.03.001

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 03, pp. 3 - 18

| F14; G21

“Double-edged Sword” Effect of Banking Competition on the Export Quality Upgrading of Chinese Enterprises：Based on Dual Perspectives of Quality Adjustment and Export Entry

Liu Hui, Wang Mingyi

In recent years, with the rise of trade protectionism and the surging of economic globalization, the focus of China’s export trade has shifted from quantity expansion to quality improveme...

First published at: Apr 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.02.005

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 02, pp. 61 - 75

| F812.42

Modernization of Tax Governance and Total Factor Productivity of Enterprises: Research Based on Quasi-natural Experiment of Tax Credit Rating

Ji Yunyang, Gao Yue

Tax revenue is the main way for the state to absorb fiscal revenue, and it also plays a fundamental, pillar and guarantee role in national governance. Therefore, the modernization of tax g...

First published at: Dec 03, 2020

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doi:10.16538/j.cnki.jfe.20200917.305

Journal of Finance and Economics, Vol. 46, Issue 12, pp. 49 - 63