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

| F270

Public Data Access and Nonlocal Development of Enterprise Groups

Public data access helps stimulate the value of data resources and promote the construction of digital China. It is a key measure to promote the free flow of data elements and activate the...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20241231.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 64 - 78

| F49；F42

Digital Divide, Wealth Inequality, and Information Inclusive Policies: An Empirical Analysis Based on the HANK Model

Zhao Wei, Li Yong, Wang Yu, et al

In the widespread adoption of the Internet and the rapid development of digital technology, the importance of data elements has become increasingly prominent. However, the heterogeneous di...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250318.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 19 - 34,78

| F271.1

VIE Listing Mode, Dual-class Share Structure, and Stock-price Crash Risk: Based on Empirical Evidence from Chinese Enterprises Listed in the United States

Han Jinhong, Zeng Xiao, Jin Qinglu

Variable interest entity (VIE) mode is a unique creation and realistic choice for Chinese enterprises to list. It plays a positive role in expanding corporate financing channels and promot...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20231121.102

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 138 - 152

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

| F812.2

Will the Reform of Budget Networking Supervision Improve the Investment Efficiency of SOEs? Based on the Perspective of the NPC’s Budget Supervision

Liu Changgeng, Ding Chengze, Wu Ting, et al

Strengthening the budget supervision functions of the National People’s Congress (NPC) is a crucial aspect of modernizing the national governance system and governance capacity. Against t...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250726.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 93 - 107

| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Li Lu, Liu Xuena

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

| F275.5;F832.1

Will Interbank Cooperation Affect Corporate Leverage Manipulation? A Quasi-natural Experiment Based on Joint Bank Credit

Wang Shengnian, Huang Jichen, Ren Chao

High leverage is one of the significant risk challenges currently facing the Chinese economy. The Administrative Measures for Joint Credit by Banking Financial Institutions (Trial) aims to...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250319.301

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 138 - 152

| F812

Bank Credit Lines, Credit Utilization Rate, Urban Investment Bond Pricing

Chen Shanshan, Cai Dongmei, Zhong Ninghua

As of the end of 2023, local government finance vehicles (LGFVs) had 72 trillion yuan in interest-bearing debt, with only a 71.48% coverage ratio for maturing debt from operating cash flow...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250222.201

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 96 - 109

| F832

Divergence among ESG Rating Agencies and Fund Investment Strategy Selection

Wang Lei, Li Kuan, Ding Lili

Enhancing the modern financial system and fully leveraging the “stabilizer” role of funds constitute a critical foundation for accelerating high-quality economic development. The accessi...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 93 - 107