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

Does Digital Finance Help Reduce Corporate Violations? An Empirical Study Based on A-share Listed Companies

Dong Xiaohong, Pan Chengshuang, Lyu Jing

Taking A-share listed companies from 2011 to 2020 as the research object, this paper explores the impact and mechanism of digital finance on corporate violations. The research findings ind...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 17 - 30

| F23；F27；G32

The Governance Effect of New Refinancing Regulations: Based on the Evidence of Corporate Leverage Manipulation

Qing Xiaoquan, Zhao Xueqing, Zhao Wenjing, et al

The refinancing system reform aims to alleviate financing constraints and improve the capital market supervision system through the financial supply-side reform, but its implementation eff...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240220.101

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 156 - 169

| F230;F270

Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?

Yu Yao

In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 108 - 121,152

| F276

Altruism or Hypocrisy? Short-selling Pressure and Corporate Social Responsibility

Li Jun, Liu Hongwei, Li Jingwen

The information effect and governance effect of short selling pressure provide a feasible capital market approach for corporate social responsibility governance. Taking A-share listed comp...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.006

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 79 - 91

| F230

Does Directors’ and Senior Managers’ Insurance Deter Financial Asset Allocation? Empirical Evidence from Non-financial Listed Companies in 2007–2019

Dong Yinghou, Ma Yamin, Dong Xinge

Under the new normal economy, the real economy continues to weaken and the virtual economy continues to expand, which will cause non-financial companies to sacrifice long-term value for sh...

First published at: Oct 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.05.005

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 05, pp. 65 - 80

| F23；F27；F84

Mixed Ownership Reform: Governance Effect or Resource Effect? Research on Enterprise Investment Efficiency Based on Different Property Rights

Zhao Can, Su Lisha, Cao Wei

It is an important strategic measure for China’s economic transformation and upgrading to give full play to the value of different property rights capital, activate the vitality of enterp...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 75 - 90

| F272; F275

Research on the Double-Edge Effect of CEO Reputation on Real Earnings Management: “Strive for Fame by Profit” or “Sacrifice Profit to Duty”

Xu Ning, Zhang Yang, Xu Xiangyi

Real earnings management has become an important method for listed companies’ executives to manipulate accounting earnings for its high flexibility and concealment. Under the Chinese spec...

First published at: Aug 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.04.008

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 04, pp. 107 - 122

| F270

The Corporate Governance Effect of Large Shareholders’ Equity Balance: Evidence from Private Listed Companies

Zhao Guoyu, Yu Wei

This paper studies the influence of equity balance on the performance of the company from two aspects of investment efficiency promotion and large shareholders’ hollowing down. On this ba...

First published at: Nov 01, 2018

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doi:10.16538/j.cnki.fem.2018.11.005

Foreign Economics & Management, Vol. 40, Issue 11, pp. 60 - 72

| F270

Motivation or Burden? A Literature Review of Duel Governance Effect of Executive Reputation and Prospects

Xu Ning, Wu Haoyu, Wang Shuai

Executive reputation is an important issue in the field of corporate governance research. In recent years, many valuable research achievements have been accumulated, but do not reach a con...

First published at: Oct 01, 2017

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doi:10.16538/j.cnki.fem.2017.10.007

Foreign Economics & Management, Vol. 39, Issue 10, pp. 102 - 113

| F276.6

The External Governance Effect of Government Auditing: Evidence from Firms' Stock Price Crash Risk

Chu Jian, Fang Junxiong

As a strong part of government monitoring measures, the role of government auditing and its effectiveness is an important research topic. This paper uses the difference-in-difference model...

First published at: Apr 03, 2017

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doi:10.16538/j.cnki.jfe.2017.04.011

Journal of Finance and Economics, Vol. 43, Issue 04, pp. 133 - 144,封三