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

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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doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

| F279.2

Social Credit, Transaction Costs, and Division of Labor

Zheng Zhiqiang, He Jiali

Division of labor is an essential foundation for the generation and growth of enterprises and a fundamental source of economic growth for a country. It is also an important means to improv...

First published at: Feb 03, 2024

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doi:10.16538/j.cnki.jfe.20230917.301

Journal of Finance and Economics, Vol. 50, Issue 02, pp. 139 - 153

| F062.6;F204;F713.584

How does Reduction of the Institutional Transaction Cost Affect Circulation of Technology Factors among Cities: Based on Government Services and Patent Technology Market Flow Paths

Liu Dayong, Xu Xiaoxuan, Li Yan, et al

As “knowledge products”, technology factors are the intellectual output formed by long-term exploration of technology innovation talents (teams). Therefore, the market transaction of tec...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.301

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 110 - 124

| F272.3；F274

Supply Chain Finance and Vertical Specialization

Yu Xiaoyue, Yu Su, Cao Wei, et al

A high-quality division of labor system is indispensable for building the new development paradigm with domestic circulation being the mainstay and dual domestic and international circulat...

First published at: Oct 03, 2023

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doi:10.16538/j.cnki.jfe.20230418.102

Journal of Finance and Economics, Vol. 49, Issue 10, pp. 94 - 108

| F230

Corporate Digitalization and the Cost of Equity Capital

Jin Xiankun, Xu Liping, Xin Yu

Digital technological change has a profound and lasting impact on capital markets. In the early days, investors’ “crazy” for digital technology led to new economy enterprises, which tak...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230418.103

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 79 - 93,123

SPECIAL TOPIC | F270

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

Zhai Shuping, Fan Run, Miao Qing

In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

SPECIAL TOPIC | F270

Assistance or Resistance? “Carbon Peaking” Pressure and Corporate Earnings Persistence

Wang Shaohua, Zhang Wenjing

Climate change is closely related to economic development. It is an important guarantee for the sustainable development of enterprises to actively assess and predict the impact of climate ...

First published at: Jun 20, 2023

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doi:10.16538/j.cnki.fem.20230508.201

Foreign Economics & Management, Vol. 45, Issue 06, pp. 36 - 52

| F425

Can Urban Agglomeration Policy Promote Enterprise Specialization? Evidence from Chinese Listed Companies

Wang Yixiang, Zhang Hongfeng, He Xu, et al

How to break the market segmentation and effectively deepen the division of labor and collaboration is the key for China to cope with the unprecedented changes in the past century in the n...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.302

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 19 - 33

| F272.3

Does the Construction of Social Credit System Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Pilot Reform of Social Credit System

Qiu Baoyin, Yu Meng, Zuo Jingjing

The digital economy has spawned many new technologies, formats, and models. Therefore, more and more enterprises are undergoing digital transformation. In practice, it is equally important...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.007

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 92 - 106

| F832

Digital Economy of the Host Country and Location Choice of China’s OFDI: A Study Based on the Data of Listed Companies

Zhang Junyan, Jia Yucheng, Zhang Cheng

With the rapid development of the global digital economy, the digital economy of the host country has become an influencing factor that Chinese multinational firms need to consider when in...

First published at: Aug 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.04.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 04, pp. 49 - 62