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

| F832

Financial Penalty and Bank Risk: Based on Penalizing both Banks and Responsible Persons, and Different Types of Penalty

In order to deal with regulatory arbitrage of banks, prevent financial risks, and promote the high-quality development of the banking industry, China has strengthened financial administrat...

First published at: Feb 03, 2023

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doi:10.16538/j.cnki.jfe.20220615.202

Journal of Finance and Economics, Vol. 49, Issue 02, pp. 154 - 168

| F205；F832.5

Environmental Administrative Penalties and Bond Market Reaction

Liu Liya, Zhou Shupeng, Min Min, et al

Since the 18th CPC National Congress, China’s environmental protection law enforcement has significantly improved. In addition to eliminating pollution, environmental protection law enfor...

First published at: Apr 03, 2022

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doi:10.16538/j.cnki.jfe.20220216.101

Journal of Finance and Economics, Vol. 48, Issue 04, pp. 64 - 78

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102

| F239.4;F275

Normalization of Tax Enforcement and Audit Pricing : A Quasi-natural Experiment Based on the Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Du Dongying, Zhang Junsheng, et al

The important action in the taxation area has been asked to implement the tax administrative penalty discretion standards as an important reform of local taxation department enforcement in...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.002

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 18 - 29,77

CORPORATE GOVERNANCE | F270

“Crossing the Sea under Camouflage”: Class Action and Investor Research

Yang Zhiqiang, Peng Yun, Shi Shuiping

For a long time, China’s capital market has failed to establish a mature mechanism to coordinate the contradiction between the company and the small and medium-sized shareholders. Be...

First published at: Sep 20, 2021

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doi:10.16538/j.cnki.fem.20210628.203

Foreign Economics & Management, Vol. 43, Issue 10, pp. 135 - 152

| F275

Non-penalty Regulations and Corporate Risk-taking：Evidence from Financial Report Inquiry Letters

Deng Yilu, Lu Chen, Lan Tianqi, et al

In recent years, the securities market supervision system of China has gradually diversified, and the non-penalty regulations represented by inquiry letters have attracted more attention. ...

First published at: Aug 03, 2021

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doi:10.16538/j.cnki.jfe.20200616.103

Journal of Finance and Economics, Vol. 47, Issue 08, pp. 123 - 138

| F275

Does the Normalization of Tax Enforcement Decrease Corporate Tax Avoidance? A Quasi-natural Experiment Based on Tax Administrative Penalty Discretion Standards

Tang Xiaojian, Zhang Junsheng, Lin Bin

An important action in the taxation area is to strengthen the normalization of tax enforcement in the processing of the construction of law-based government in China. Furthermore, the core...

First published at: Jun 03, 2021

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doi:10.16538/j.cnki.jfe.20201211.101

Journal of Finance and Economics, Vol. 47, Issue 06, pp. 19 - 32

| D912.1

Investigation on Legality of Debarring Orders in Securities Market and Its Control Path

Shen Fujun, Xu Haijian

In the field of securities regulation, debarring orders have become an important legal system for regulating the trading activities of securities market, stabilizing the development order ...

First published at: Oct 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.05.010

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 05, pp. 142 - 152

| F239

The Effectiveness of Audit Industry Supervision: Empirical Evidence Based on Firm Strategy Choice after CSRC Administrative Punishment

Zhu Song, Ke Xiaoli

Compared with the audit markets in China and abroad, the disciplinary risks faced by the firms are different. In China, the Ministry of Finance and China Securities Regulatory Commission ...

First published at: Mar 01, 2018

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doi:10.16538/j.cnki.jfe.2018.03.005

Journal of Finance and Economics, Vol. 44, Issue 03, pp. 56 - 67

| F830.33

Banking Misconduct Risk, Conduct Cost and Financial Stability——The Focus Area of Global Financial Conduct Regulation and Risk Governance

Feng Qian, Gao Yang

In recent years, the issue of misconduct in international banking has been increasingly scrutinized by international regulatory authorities s. This paper defines the definition of miscondu...

First published at: Aug 01, 2017

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doi:10.16538/j.cnki.jsufe.2017.04.005

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 04, pp. 52 - 65