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Same Tag Articles
【With the same tag:【信息】 Found 300 articles】
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CORPORATE FINANCE
| F270
Quarterly Operating Information Disclosure and Audit Fees: A Study on the Spillover Effect of Non-financial Information Disclosure Regulatory Innovation
Liu Zhenyu
,
Li Xuan
,
Liu Hao
Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-f...
First published at: May 20, 2024
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(807.6 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230617.202
Foreign Economics & Management
, Vol. 46, Issue 05
, pp. 104 - 119
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
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(721.3 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230409.202
Foreign Economics & Management
, Vol. 46, Issue 03
, pp. 88 - 105
| F427
A Research on the Entrepreneurial Effect of Digital Consumption Policies
Wang Hui
,
Liu Xujun
At present, China’s information consumption has entered a new stage of capacity expansion and quality improvement. New forms of consumption, brought by digital technology, such as informa...
First published at: Mar 03, 2024
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(1325.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230816.301
Journal of Finance and Economics
, Vol. 50, Issue 03
, pp. 49 - 63
| F273.1;F49
Can Data Element Marketization Promote Enterprise Green Innovation? A Quasi-natural Experiment Based on the Establishment of Urban Data Trading Platforms
Zheng Guoqiang
,
Zhang Xinyuan
,
Zhao Xinyu
Data elements have become an important driving force for green innovation in enterprises, and promoting the market-oriented allocation of data elements is of great significance in releasin...
First published at: Jun 01, 2024
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(1133.0 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.03.003
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 03
, pp. 33 - 48
| D922.287
Safe Harbor Rules under Forward-looking Statements Disclosure: Applicable Obstacles and System Improvement
Qi Meng
,
Han Qingqing
The main function of the safe harbor rules promulgated for forward-looking statements disclosure is to provide a certain degree of exemption for forward-looking statements disclosure behav...
First published at: Apr 01, 2024
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(975.4 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2024.02.010
Journal of Shanghai University of Finance and Economics
, Vol. 26, Issue 02
, pp. 137 - 152
| F230;F270
Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?
Yu Yao
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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(1444.7 KB) |
ESI
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
| F062.5
Can Online Media Pierce the Barrier of Private Information? An Empirical Investigation Based on the Alumni Relationship between Analysts and Executives of Listed Companies
Yang Yulong
,
Cheng Jingyan
,
You Pupu
, et al
Contrary to the general cognition, mass media channels are usually unable to defeat private information channels in the communication effect, which is the famous “limited effects theory”...
First published at: Dec 03, 2023
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(839.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230414.101
Journal of Finance and Economics
, Vol. 49, Issue 12
, pp. 149 - 165
CORPORATE GOVERNANCE
| F270
Do Corporate Violations Affect Regional Reputation? Based on the Market Reaction in the Same Region
He Yan
,
Meng Qingxi
,
Chang Yuxuan
Geographical relationship is an important factor in understanding the behavior of Chinese enterprises. Due to the important role of the government in resource allocation and the widespread...
First published at: Nov 20, 2023
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(894.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221228.203
Foreign Economics & Management
, Vol. 45, Issue 11
, pp. 79 - 96
SPECIAL TOPIC
| F270
Do Green Bonds Attract Investor Preference? From the Perspective of Credit Spreads
Zhou Donghua
,
Zhou Hua
In recent years, with the widespread concern about the climate crisis, green sustainable development has become a global hot topic. Since the seven ministries and commissions including the...
First published at: Nov 20, 2023
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(949.8 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230326.204
Foreign Economics & Management
, Vol. 45, Issue 11
, pp. 19 - 34,61
CORPORATE FINANCE
| F270
Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning
Liu Yaoyao
,
Lu Junwei
Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...
First published at: Oct 20, 2023
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(680.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221128.201
Foreign Economics & Management
, Vol. 45, Issue 10
, pp. 101 - 115
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