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

The Impact of Digital Transformation on Corporate Tax Compliance

Promoting the digital transformation of enterprises is an important method and foothold to realize the development of the digital economy. For enterprises, digital transformation not only ...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230624.201

Foreign Economics & Management, Vol. 45, Issue 08, pp. 17 - 33,50

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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doi:10.16538/j.cnki.fem.20220905.201

Foreign Economics & Management, Vol. 44, Issue 12, pp. 19 - 34

CORPORATE GOVERNANCE | F270

Does Media Coverage Supervise Large Shareholders’ Illegal Reduction?

Wu Xiancong, Zheng Guohong

Taking the listed companies from 2012 to 2018 as the original sample, this paper manually collects the data of illegal reduction of large shareholders, and uses the PSM method to match the...

First published at: Nov 20, 2021

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doi:10.16538/j.cnki.fem.20210921.203

Foreign Economics & Management, Vol. 43, Issue 11, pp. 86 - 103

| F275.1

Intra-group Debt Guarantees and Audit Pricing: Risk Diffusion or Risk Neutralization

Huang Xianhuan, Wang Yao

From the perspective of the groups formed by listed companies and their subsidiaries, there may be “risk diffusion” effect and “risk neutralization” effect in the debt guarantee of lis...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.008

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 107 - 121

| F270

Has the Academic Experience of Executives Affected the R&D Manipulation of Enterprises?

Yuan Zeming, Wang Peilin, Fu Yuyuan

Based on the sample of A-share listed companies in China from 2008 to 2017, this paper studies the relationship between executives’ academic experience and R&D manipulation. The ...

First published at: Aug 01, 2020

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doi:10.16538/j.cnki.fem.20200409.202

Foreign Economics & Management, Vol. 42, Issue 08, pp. 109 - 122

| F270

Inspection Supervision, Internal Control and Enterprise Violation

Zhang Jianping, Zhang Songshan

By searching and manually organizing the inspection bulletins posted on the Internet from 2013 to 2017 as a sample, this paper studies the impact mechanism of inspection on the irregularit...

First published at: May 01, 2020

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doi:10.16538/j.cnki.fem.20190926.004

Foreign Economics & Management, Vol. 42, Issue 05, pp. 17 - 28

| F275.5

Venture Capital, Internal Control and Audit Pricing

Quan Xiaofeng, Xu Xingmei

Using hand-collected data of venture capital share ownership and attribute characteristics, this paper systematically analyzes the relationship between venture capital, internal control an...

First published at: Jun 03, 2017

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doi:10.16538/j.cnki.jfe.2017.06.011

Journal of Finance and Economics, Vol. 43, Issue 06, pp. 132 - 144

A Response to Operation Risks:Enhancing Supervision or Perfecting Market? The Path Selection of Evolution of Chinese Commercial Banks' Internal Control Legal System

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Journal of Shanghai University of Finance and Economics, Vol. 17, Issue 06, pp. 57 - 66

How Does the Heterogeneity of Internal Control Weaknesses Affect Financial Reports?Evidence in Chinese Context

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Journal of Finance and Economics, Vol. 40, Issue 06, pp. 71 - 82

Can Internal Control Effectively Avoid Financial Distress?

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Journal of Finance and Economics, Vol. 38, Issue 01, pp. 125 - 135