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

“With Food in Hand, You will not Feel Panic”: Does Customer Stability Improve the Quality of Accounting Information?

“With food in hand, you will not feel panic”, which is in Mao Zedong’s poem, can be a good explanation of the importance of customers to enterprises. In October 2017, the...

First published at: Apr 20, 2022

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doi:10.16538/j.cnki.fem.20211111.201

Foreign Economics & Management, Vol. 44, Issue 04, pp. 81 - 94

| F276.6

Quarterly Operating Information Disclosure and Accounting Information Quality Improvement: A Research on the Interaction of Information in Regulatory Innovation

Liu Zhenyu, Liu Hao

The production and transmission of accounting information is of great value in the capital market infrastructure. How to effectively improve the quality of accounting information tests the...

First published at: Apr 03, 2021

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doi:10.16538/j.cnki.jfe.20210114.101

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 139 - 153

CORPORATE FINANCE | F270

A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking

Dong Zhu, Zhang Xin

The higher the level of corporate risk-taking is, the more inclined it is to choose the investment project with a higher risk and positive net present value. This risk selection has a sign...

First published at: Feb 20, 2021

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doi:10.16538/j.cnki.fem.20201111.201

Foreign Economics & Management, Vol. 43, Issue 02, pp. 36 - 50

| F270

Imprinting Effect of Economic Conditions on CFOs’ Judgment and Accounting Information Quality

Qin Xuan, Zhu Xiaoqi, Fang Junxiong

In this paper, we concern about whether the economic conditions of the year when CFOs start their career will affect accounting information quality. Taking A-share listed companies in Shen...

First published at: Apr 01, 2020

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doi:10.16538/j.cnki.fem.20190926.001

Foreign Economics & Management, Vol. 42, Issue 04, pp. 94 - 106

| F201

The Effect Paths of Forecasts of Macro-economic Growth by Accounting Information: Earnings Conduction and Risk Perception

Xiao Zhichao, Hu Guoqiang

With the rise in " from micro to macro” paradigm recently, the information of aggregate earnings gets much attention and its predictability for economic growth has been confirme...

First published at: Jan 01, 2018

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doi:10.16538/j.cnki.jfe.2018.01.005

Journal of Finance and Economics, Vol. 44, Issue 01, pp. 61 - 74

Market Rumors,Transparency of Accounting Information and Negativity Bias of Individual Investors' Cognition:An Experimental Study

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Journal of Finance and Economics, Vol. 40, Issue 05, pp. 31 - 41

Do Directors Affiliated to Controlling Shareholders Lead to the Decrease in Earnings Management?

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Journal of Shanghai University of Finance and Economics, Vol. 16, Issue 04, pp. 74 - 85

Market Sentiment , Accounting Information Quality and IPO Initial Returns

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Journal of Finance and Economics, Vol. 39, Issue 09, pp. 71 - 82

On the Impact of Cross-listing on Earnings Management and Transmission Channel

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Journal of Shanghai University of Finance and Economics, Vol. 15, Issue 03, pp. 76 - 84

The First Executives' Leaving,the Choice of the Successor and the Changes in Accounting Quality

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Journal of Finance and Economics, Vol. 39, Issue 01, pp. 136 - 146