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

| F230;F270

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

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

| F270.3

Will Enterprise ESG Performance Affect Earnings Value Relevance?

Wu Peng, Yang Ke, Jiang Junsong, et al

Entering the new stage of development, China has actively promoted the construction of ESG in the implementation of the new development concept, and promoted the sustainable development of...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.104

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 137 - 152,169

CORPORATE GOVERNANCE | F270

Is the Information Communication Efficiency Higher after the Board Secretary Holds Shares? Based on the Empirical Evidence of Chinese A-share Listed Companies

Liu Jiawei, Deng Bofu, Ji Li

As an important part of corporate governance mechanism, the board secretary bears the important responsibility of corporate information disclosure and communication, which directly affects...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210724.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 36 - 51

| F270

The Information and Monitoring Role of Media Coverage: Evidence From Earnings Relevance of Listed Firms

Yan Endian, Zeng Qingsheng

The basic function of the capital market is to make use of the signal mechanism of the stock price to realize the optimal allocation of resources. In a functional and efficient securities ...

First published at: Jul 01, 2018

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doi:10.16538/j.cnki.fem.2018.07.008

Foreign Economics & Management, Vol. 40, Issue 07, pp. 99 - 112

| F270

Lack of Trust, Adverse Selection and Trust Reconstruction: A Study Based on the Dairy Crisis

Lei Yu

Based on the dairy crisis in China recently and the data of listed companies, this paper studies the problem of adverse selection under lack of trust and the effect of trust reconstruction...

First published at: Jan 25, 2016

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doi:10.16538/j.cnki.jfe.2016.04.008

Journal of Finance and Economics, Vol. 42, Issue 04, pp. 81 - 91

国外经济增加值实证研究前沿探析

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Foreign Economics & Management, Vol. 34, Issue 02, pp. 65 - 72

Incremental Value Relevance of Fair Value Disclosure under Information Asymmetry:Empirical Evidences from China Stock Markets

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Journal of Finance and Economics, Vol. 34, Issue 07, pp. 134 - 144

The Analysis to Positive Research on Fair Value and Chinese Opportunities

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Journal of Finance and Economics, Vol. 34, Issue 01, pp. 84 - 94

The Value Relevance of PRC GAAP vs.IAS Earnings——An Empirical Study and Policy Proposal on A and B Share Companies in China

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Journal of Finance and Economics, Vol. 32, Issue 04, pp. 82 - 92

The Evaluation of Accounting Performance Based on Contracting Perspective——Empirical Evidence FromTop Managers Turnover of B-Share Companies

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Journal of Finance and Economics, Vol. 31, Issue 08, pp. 126 - 135