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

| F420

Optimization of Industrial Policies, Competition of Local Economy, and “Rational Choice” of Officials: An Empirical Study Based on the Government Work Report of Prefecture-level Cities

Zheng Lichen, Dai Hongwei, Wang Jianing

Over the past 40 years of reform and opening up, industrial policies have not only existed for a long time in the process of China’s economic development, but also been constantly adjuste...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240219.301

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 108 - 123

| F832

ESG Rating of Listed Companies and Audit Report Decision-making: Based on the Perspectives of Information Generation and Information Disclosure

Tang Kaitao, Ning Jiali, Wang Lei

ESG is highly compatible with the concept of high-quality development and is an important indicator to measure the sustainable development level of enterprises. With the proposal of the “...

First published at: Apr 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.02.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 02, pp. 107 - 121

| F239.4;F275

Can Critical Audit Matter Disclosure Inhibit the Tunneling of Controlling Shareholders? Evidence from Tunneling Critical Matters

Yao Youfu

The tunneling of controlling shareholders has always been an important topic in the field of corporate governance and capital market supervision. Since January 1, 2018, listed companies in...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 92 - 107

| F230

Executive Compensation and Impression Management Behavior of Corporate Social Responsibility Report

Chen Hua, Bao Ye, Sun Han

Corporate social responsibility report is an important carrier for a company to transmit social responsibility information to investors, government departments, the public and other stakeh...

First published at: Aug 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.04.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 04, pp. 76 - 90

| F270

Can Financial Inquiry Letters Improve the Readability of Annual Reports? Evidence from Listed Companies with Directors’ Ties

Zhai Shuping, Wang Min, Bai Mengshi

From the perspective of the readability of annual reports, this paper explores the governance effect of exchanges’ inquiry letters on the readability of annual reports. It is found t...

First published at: Sep 03, 2020

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doi:10.16538/j.cnki.fem.20200615.201

Foreign Economics & Management, Vol. 42, Issue 09, pp. 136 - 152

| F832

Local Governments’ Postures and the Actual Issuance of Urban Construction Investment Bonds in China

Guo Feng, Xu Zhenghui

The relationship between the policy propaganda and the policy implementation of local governments in China is investigated in this study, using local governments’ postures on urban c...

First published at: Dec 01, 2019

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doi:10.16538/j.cnki.jfe.2019.12.002

Journal of Finance and Economics, Vol. 45, Issue 12, pp. 18 - 31

Is Corporate Social Responsibility Information Disclosure Beneficial to the Distinction of the Qualities of Financial Reports?

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Journal of Finance and Economics, Vol. 40, Issue 05, pp. 133 - 144

Internal Control Report,Quality of Financial Reports and Information Asymmetry:Empirical Evidence from Listed Companies in Shanghai Stock Exchange

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Journal of Finance and Economics, Vol. 36, Issue 07, pp. 82 - 92

Legal-and-accounting Meanings and Identification of False Capital Verification Report——Comment on Provisional Rule of Chinese CPA Liability Appraisal Council

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Journal of Shanghai University of Finance and Economics, Vol. 10, Issue 06, pp. 32 - 38

Economic Consequence of the Revision on Audit Report Standard: Empirical Evidence from Capital Market

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Journal of Finance and Economics, Vol. 32, Issue 12, pp. 77 - 88