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Same Tag Articles
【With the same tag:【信息披露】 Found 45 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
| 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
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
| F272
Negative List System and Enterprise Innovation Information Disclosure
Zhang Yue
,
Xu Yongbin
,
Wang Shun
The implementation of the negative list system for market access is conducive to creating a fair competitive environment and stimulating market competition vitality. As a key strategic inf...
First published at: Sep 03, 2023
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(1358.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230418.302
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 124 - 137,153
| F832;F062.2
Enterprise Ownership Attributes and Disagreements between Chinese and Foreign ESG Ratings
Ma Wenjie
,
Yu Bojian
ESG rating agencies have brought huge confusion to investors due to their differences in rating standards and systems. In particular, China’s state-owned enterprises and private enterpris...
First published at: Jun 03, 2023
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(908.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230221.103
Journal of Finance and Economics
, Vol. 49, Issue 06
, pp. 124 - 136
SPECIAL TOPIC
| F270
ESG Information Disclosure: Connotation Analysis, Evaluation Method and Mechanism
Huang Jun
,
Wang Yuhe
,
Han Feifei
, et al
Since the “double carbon” goal was proposed, as the infrastructure of the ESG ecosystem, the issue of ESG information disclosure has become a hot topic in theoretical and pract...
First published at: Jun 20, 2023
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(1035.9 KB) |
ESI
doi:
10.16538/j.cnki.fem.20221018.202
Foreign Economics & Management
, Vol. 45, Issue 06
, pp. 3 - 18
| D922.28
Optimization of the Typing System of Environmental Information Disclosure by Financial Institutions: EU Experience and China’s Approach
Wu Changhai
,
Wei Jie
Environmental information disclosure by financial institutions is one of the key points in promoting green finance. Currently, China’s legislation mainly divides the environmental informa...
First published at: Jun 01, 2023
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(771.7 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.03.010
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 03
, pp. 138 - 152
SPECIAL TOPIC
| F270
Can the “Two-way Entry and Cross-serving” of Party Organizations Restrain Corporate Information Disclosure Violations?
Wang Mengkai
,
Liu Yilin
,
Li Liangwei
, et al
The participation of Party organizations in governance through “two-way entry and cross-serving” is a special institutional arrangement of Chinese corporate governance. As the ...
First published at: Dec 20, 2022
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(732.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20220905.201
Foreign Economics & Management
, Vol. 44, Issue 12
, pp. 19 - 34
| F062.2;F205
How does Environmental Legislation Drive Urban Low-carbon Transition?
Yu Lan
,
Zhang Bingbing
,
Yan Zhijun
Since the promulgation of the Cardinal Law for Environmental Protection for the first time in 1979, China has successively granted local independent environmental legislative power in the ...
First published at: Sep 03, 2022
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(1311.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20220614.101
Journal of Finance and Economics
, Vol. 48, Issue 09
, pp. 18 - 31
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