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

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

View: HTML | PDF | Download PDF(975.7 KB) | ESI

doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

CORPORATE FINANCE | F270

Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement

Wei Zhihua, Xiang Xueman, Xiao Manli

Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...

First published at: Mar 20, 2024

View: HTML | PDF | Download PDF(721.3 KB) | ESI

doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

| F230

Corporate Digitalization and the Cost of Equity Capital

Jin Xiankun, Xu Liping, Xin Yu

Digital technological change has a profound and lasting impact on capital markets. In the early days, investors’ “crazy” for digital technology led to new economy enterprises, which tak...

First published at: Sep 03, 2023

View: HTML | PDF | Download PDF(1283.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20230418.103

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 79 - 93,123

SPECIAL TOPIC | F270

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

Zhai Shuping, Fan Run, Miao Qing

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

View: HTML | PDF | Download PDF(756.4 KB) | ESI

doi:10.16538/j.cnki.fem.20220905.204

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

| 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

View: HTML | PDF | Download PDF(1364.3 KB) | ESI

doi:10.16538/j.cnki.jsufe.2023.05.007

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

CORPORATE GOVERNANCE | F270

“National Team” Ownership and Listed Companies’ Abnormal Stock Trading Halts

Wen Wen, Zhang Mengjiao

Abnormal stock trading halts occur frequently in the Chinese stock market. The proportion of listed companies with trading halts and the duration of trading halts are much more than those ...

First published at: Feb 20, 2023

View: HTML | PDF | Download PDF(727.8 KB) | ESI

doi:10.16538/j.cnki.fem.20220601.203

Foreign Economics & Management, Vol. 45, Issue 02, pp. 22 - 40

CORPORATE GOVERNANCE | F270

Voting Rate of Director Elections and Corporate Frauds

Zhou Zejiang, Wang Haoran, Wan Minghua

In recent years, frequent frauds of listed companies hit investor confidence seriously and affect the healthy development of capital market adversely. In order to curb corporate frauds, Ch...

First published at: May 20, 2022

View: HTML | PDF | Download PDF(659.2 KB) | ESI

doi:10.16538/j.cnki.fem.20220115.203

Foreign Economics & Management, Vol. 44, Issue 05, pp. 19 - 32

| 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

View: HTML | PDF | Download PDF(1221.0 KB) | ESI

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

| F270

Evaluation on the Effect of the Pilot Reform of the Social Credit System: From the Perspective of Corporate Social Responsibility

Cao Yuyang, Kong Dongmin, Tao Yunqing

Most of the existing literature has studied the role of informal institutions from the perspective of economic value, but lacks a micro-analysis framework from the perspective of social va...

First published at: Feb 03, 2022

View: HTML | PDF | Download PDF(1210.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20211216.101

Journal of Finance and Economics, Vol. 48, Issue 02, pp. 93 - 108

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

View: HTML | PDF | Download PDF(728.1 KB) | ESI

doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68