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Same Tag Articles
【With the same tag:【控制】 Found 122 articles】
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| F812.2
The Impact of Property Taxes on Basic Public Services: Empirical Evidence from Shanghai and Chongqing
Jin Haiyan
,
Li Pei
There have been fiscal behaviors of local governments such as the excessive reliance on land finance and the preference for public spending under China’s special fiscal and taxation syste...
First published at: Sep 03, 2023
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(2231.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230617.403
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 64 - 78
SPECIAL TOPIC
| F270
The Impact of Digital Transformation on Corporate Tax Compliance
Wu Lun
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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(1298.7 KB) |
ESI
doi:
10.16538/j.cnki.fem.20230624.201
Foreign Economics & Management
, Vol. 45, Issue 08
, pp. 17 - 33,50
| F230
“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets
Liu Hao
,
Xu Huaxin
Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...
First published at: Jun 01, 2023
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(1200.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2023.03.008
Journal of Shanghai University of Finance and Economics
, Vol. 25, Issue 03
, pp. 108 - 122
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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(732.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20220905.201
Foreign Economics & Management
, Vol. 44, Issue 12
, pp. 19 - 34
| F328;F812.8
Inter-provincial Counterpart Assistance and Improvement of Farmers’ Living Standards:An Empirical Test Based on the Perspective of Consumption
Xu Ming
In 2021, the No. 1 document of the central government takes “promoting rural revitalization in an all-round way” as the focus of rural work in the future, and proposes “deepening and ex...
First published at: Feb 03, 2022
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(1929.6 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20211015.402
Journal of Finance and Economics
, Vol. 48, Issue 02
, pp. 138 - 152
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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(719.2 KB) |
ESI
doi:
10.16538/j.cnki.fem.20210921.203
Foreign Economics & Management
, Vol. 43, Issue 11
, pp. 86 - 103
| F860.61
Long-term Care Insurance, Female Employment and Equal Labor Rights: Based on the Overlapping Generation Model and the Synthetic Control Method
Yu Xinliang
,
Zuo Yaxuan
,
Feng Xiaohan
, et al
While contributing greatly to the development of society, women are burdened with heavy family care, and their willingness to participate in the labor force, work hours and income levels a...
First published at: Oct 03, 2021
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(2683.1 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20210813.302
Journal of Finance and Economics
, Vol. 47, Issue 10
, pp. 95 - 109,139
STRATEGIC MANAGEMENT
| F270
Family Control and Cross-Regional Expansion: Empirical Evidence from Listed Companies
Wang Bolin
,
Jia Zhihan
,
Peng Yi
, et al
Cross-regional expansion is an important way for firms to solve resource constraints. Through cross-regional expansion, firms can not only find substitutes for current resources, but also ...
First published at: Apr 20, 2021
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(984.3 KB) |
ESI
doi:
10.16538/j.cnki.fem.20201028.101
Foreign Economics & Management
, Vol. 43, Issue 04
, pp. 85 - 110
| F293.1
Will the Enlargement of City Clusters Boost Industrial Upgrading?Empirical Evidence from Counties in the Yangtze River Delta
Deng Huihui
,
Pan Xueting
,
Li Huirong
With the great changes in the external environment of China’s economic and social development, the competition among big powers become more intense, and the international economic circula...
First published at: Jun 01, 2021
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(1287.0 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2021.03.003
Journal of Shanghai University of Finance and Economics
, Vol. 23, Issue 03
, pp. 32 - 47
| 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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(755.8 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2021.01.008
Journal of Shanghai University of Finance and Economics
, Vol. 23, Issue 01
, pp. 107 - 121
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