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

| F11

Global Cross-border Digital M&As: Does Distance Still Matter?

Distance is a key factor constraining traditional cross-border mergers and acquisitions (M&As). However, with the boom in cross-border digital M&As triggered by digital technologic...

First published at: Jul 03, 2026

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doi:10.16538/j.cnki.jfe.20260416.202

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 124 - 138

SPECIAL TOPIC II | F270

Will ESG Funds Drive Corporate Social Innovation? An Agentic Perspective of Institutional Logics

Zheng Ruoyu, Liu Zhiyang, Liu Jianyi

Corporate social innovation and corporate social responsibility can both be categorized as forms of corporate social action, but the former emphasizes proactive and innovative solutions to...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260317.204

Foreign Economics & Management, Vol. 48, Issue 06, pp. 113 - 134

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

SPECIAL TOPIC I | F270

“Profit Priority” or “Growth Priority”? A Study on the Impact of Strategic Orientations of Emerging Market Enterprises on Corporate Green Innovation

Liu Xintao, Deng Xinming, Zhang Yichi, et al

Based on the context of China’s emerging markets, this paper explores the heterogeneous impacts of strategic orientations (profit-oriented strategy and growth-oriented strategy) on green ...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260310.401

Foreign Economics & Management, Vol. 48, Issue 06, pp. 40 - 59

| F275.5

A Research on the Illegal Governance Effect of the Fair Competition Review System from the Perspective of Ternary Co-governance

Wu Yubin, Chen Jiachuang, Shi Fuan, et al

The high-quality development of the capital market requires enterprises to operate in compliance with regulations; however, violations by listed companies have repeatedly occurred despite ...

First published at: Oct 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.05.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 05, pp. 110 - 124

| F273;F832.48

The Impact of Carbon Risk Awareness on Investment Efficiency in Carbon-intensive Enterprises: A Dual-driven Mechanism Based on External Financing and Internal Governance

Zhang Chen, Wang Rongrui, Wang Yaqing, et al

The mandatory expansion of the national carbon market and the implementation of dual carbon control policies have brought high-energy-consuming industries such as power generation and stee...

First published at: Oct 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.05.005

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 05, pp. 62 - 78

| F230.9

Accounting Philosophy Reconstruction: Grounded in China’s Institutional Framework and the Intelligent Industrial Revolution

Huang Sujian, Yang Yimin, Zhang Qiwang

This paper examines how accounting philosophy can be reconstructed under the dual conditions of China’s socialist basic economic system and the Intelligent Industrial Revolution. It argue...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260215.201

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 4 - 18

CORPORATE FINANCE | F270

Official Visits and Bond Issuance Spreads

Hou Xueming, Zhu Liang, Wang Shaofei

This paper studies the impact of official visits on bond issuance spreads based on the data of official visits from listed company websites. Official visits, as an informal institution, wi...

First published at: Mar 20, 2026

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doi:10.16538/j.cnki.fem.20251212.201

Foreign Economics & Management, Vol. 48, Issue 03, pp. 82 - 96

| F752.6;F272

Integration of Domestic and International Trade: Driven by Both Infrastructure Connectivity and Institutional Openness—A Quasi-natural Experiment Based on the China-Europe Railway Express and Pilot Free Trade Zones

Xu Jun, Wang Ju

The China-Europe Railway Express (CRE) and Pilot Free Trade Zones (FTZs) are pivotal engines of China’s infrastructure connectivity and institutional openness, as well as robust pillars f...

First published at: Jun 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.03.006

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 75 - 89

| F812.42

How does Business Environment Innovation Promote Corporate Cooperative Tax Compliance? A Perspective from Behavioral Public Finance

Sun Xuejiao, Chen Yuchi, Zhao Yujie

The reduction of individual tax burden and the overall increase in tax revenue are important issues in national governance, and their implementation requires effective guidance of corporat...

First published at: Apr 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.02.007

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 93 - 108