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

INNOVATION RESEARCH | F270

Judicial Effectiveness Enhancement and Corporate Innovation: Evidence from the Reform of the Division between Complex and Simple Cases

Gu Cheng, Zhang Shushan, Zhang Peiwen, et al

The reform of the division between complex and simple cases is a key measure for advancing the rule of law and promoting the modernization of the national governance system and governance ...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20250808.401

Foreign Economics & Management, Vol. 48, Issue 08, pp. 113 - 132

THEORETICAL FRONTIER | F270

AI Value Alignment in Enterprises: Research Progress and Future Prospects

Wang Yanfei, Zhang Xiaonian, Zhu Yu

The rapid development of artificial intelligence (AI) technology has brought significant opportunities for enterprise management, while also posing new governance challenges. As a critical...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260601.102

Foreign Economics & Management, Vol. 48, Issue 08, pp. 77 - 94

SPECIAL TOPIC | F270

National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project

Liu Yangyang, Wang Shengnian

Managing default risk in state-owned enterprises (SOEs) is critical to national economic security and financial stability. The advancement of national audit informatization, centered on th...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260508.201

Foreign Economics & Management, Vol. 48, Issue 08, pp. 59 - 76

INNOVATION RESEARCH | F270

The Growth Theory of Unicorns: A Review and Prospects

Xie Shujiang, Jin Zheyi

Unicorns are vital representatives of technological innovation enterprises and emerging engines for promoting high-quality development, opening new fields and tracks, and shaping new growt...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260326.301

Foreign Economics & Management, Vol. 48, Issue 07, pp. 137 - 152

INNOVATION RESEARCH | F270

Technological Factor Marketization and Corporate Total Factor Productivity: A Perspective Based on the Establishment of National Technology Transfer Centers

Liu Chen, Lyu Kefu

Technological factor marketization is a cornerstone of refining the market economy and a key instrument for achieving high-level tech self-reliance and fostering a new development paradigm...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260226.201

Foreign Economics & Management, Vol. 48, Issue 07, pp. 82 - 99

STRATEGIC MANAGEMENT | F270

Rebirth from the Cocoon: How do New Quality Productive Forces Reshape the Value Creation Capability of Distressed Firms?

Yang Chan, Zhu Linghui, Chen Xinyi, et al

As a key engine for the transformation and upgrading of the modern economic system, new quality productive forces (NQPF) hold significant strategic value in addressing the challenges of co...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260317.202

Foreign Economics & Management, Vol. 48, Issue 07, pp. 64 - 81

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

SPECIAL TOPIC I | F424

Mitigating “Involutionary” Price-cutting Competition: The Impact of Computing Power Deployment on Enterprise Markup Rates

Yin Qi, Fan Libo, Niu Biao

Enterprise markup rates, as a crucial indicator for assessing corporate pricing power and profit margins, hold significant importance in mitigating the “involutionary competition” dilemm...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260312.301

Foreign Economics & Management, Vol. 48, Issue 06, pp. 60 - 77

| F272.3

The Dual Green Effects of Government Environmental Regulation: Inhibiting “Greenwashing” and Promoting “Genuine Green Behavior”

Zhang Linling, Wang Kexin, Song Malin

Accelerating the green transformation of development patterns and the low-carbon transition of the economy and the society is essential for high-quality development. In the process of gree...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260506.201

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 34 - 48