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

| F276.7

The Collaborative Innovation Effect of Enterprise Cross-border M&As

With the deepening development of a new round of technological revolution represented by digital technology, information technology, artificial intelligence, etc., technological innovation...

First published at: Dec 03, 2023

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doi:10.16538/j.cnki.jfe.20230919.201

Journal of Finance and Economics, Vol. 49, Issue 12, pp. 34 - 47

| F842.67

Social Security Levies Collection Authority Ownership, Information Sharing, and Response Efficiency

Lyu Wei, Ren Xingyu, Wang Weitong

Under the background that the power to collect social security levies is fully assigned to the tax department, since the tax department does not have a strong awareness of the main respons...

First published at: May 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.401

Journal of Finance and Economics, Vol. 49, Issue 05, pp. 94 - 108

| F272.3

Does the Construction of Social Credit System Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Pilot Reform of Social Credit System

Qiu Baoyin, Yu Meng, Zuo Jingjing

The digital economy has spawned many new technologies, formats, and models. Therefore, more and more enterprises are undergoing digital transformation. In practice, it is equally important...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.007

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 92 - 106

| F812.4

Fiscal Shock, Institutional Environment and Local Government Financing Diversification: Evidence from the “Five-to-five” Sharing Reform of VAT

Qi Yu, Fu Yongting, Yu Jinliang

Fiscal pressure will affect the financing strategy choice of local governments and vary by the institutional environment. Numerous studies have explored the impact of fiscal pressure in te...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220915.401

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 94 - 108

| F270

Enterprise Nonlocal Development under Tax Sharing

Zhang Xiaowei, Zhang Tingting, Cao Chunfang

Two things are inevitable in one’s life, death and tax. The impact of taxation on individual behavior and the allocation of corporate resources is undoubted, such as affecting the transfe...

First published at: Jun 03, 2022

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doi:10.16538/j.cnki.jfe.20210718.101

Journal of Finance and Economics, Vol. 48, Issue 06, pp. 140 - 154

| D912.29

On the Predicament of Tax Collection and Management of E-commerce Operators and Their Legislative Perfection: Also on the Revision of the “Tax Collection and Administration Law”

Li Ciqiang

In recent years, e-commerce in China has developed vigorously, bringing new opportunities to the economy and society. At the same time, affected by the virtuality, openness, and immediacy ...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 108 - 122

| F270；F205

Can Firm Digitalization Promote Green Technological Innovation? An Examination Based on Listed Companies in Heavy Pollution Industries

Song Deyong, Zhu Wenbo, Ding Hai

With the rapid development of the digital economy, whether firm digitalization can promote green technological innovation has attracted considerable attention from the academic in recent y...

First published at: Apr 03, 2022

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doi:10.16538/j.cnki.jfe.20211218.304

Journal of Finance and Economics, Vol. 48, Issue 04, pp. 34 - 48

| F062.9

Analysis on the Strategy Selection and Welfare of Consumer Data Sharing of Online Platforms: Based on the Dual Value of Data

Hou Zemin, Qi Yong

In the digital economy, as the most important strategic asset of firms, consumer data have been integrated into the process of economic value. Based on the data, firms can mine consumer pr...

First published at: Jan 03, 2022

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doi:10.16538/j.cnki.jfe.20211016.301

Journal of Finance and Economics, Vol. 48, Issue 01, pp. 78 - 92

| F270

Research on the Formation and Influence Mechanism of Team Entrepreneurial Passion

Zhu Xiumei, Pei Yu, Fei Yupeng, et al

Team entrepreneurial passion（TEP）is defined as “the shared positive emotion on the basis of shared identity by new venture team members to effectively carry out entrepreneurial act...

First published at: Jan 20, 2021

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doi:10.16538/j.cnki.fem.20200918.401

Foreign Economics & Management, Vol. 43, Issue 01, pp. 121 - 135

| F270

Visualizing the Landscape and Trend of Knowledge Hiding Research

Zhao Hongdan, Liu Weiwei

Knowledge hiding is an intentional attempt by an employee to conceal knowledge that has been requested by his or her coworkers. At present, the research review is mainly based on qualitati...

First published at: May 01, 2020

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doi:10.16538/j.cnki.fem.20200326.102

Foreign Economics & Management, Vol. 42, Issue 05, pp. 121 - 138