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

Integration or Exclusion: The Impact of Clan Culture on Enterprise Digital Transformation

In the process of promoting the modernization of the national governance system and governance capacity, cultural governance and innovation are playing an increasingly important role. This...

First published at: Apr 20, 2024

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doi:10.16538/j.cnki.fem.20221026.102

Foreign Economics & Management, Vol. 46, Issue 04, pp. 19 - 35,118

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

| F230;F270

Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?

Yu Yao

In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 108 - 121,152

| F275

Do Common Institutional Investors Improve Investment-Financing Maturity Mismatch? Based on Supply-chain Relationship Governance Mechanism

Zou Ying, Qi Ya, Shi Fuan

Common institutional investors integrate a powerful information resource network by simultaneously linking multiple listed companies in the industry, affecting the investment structure and...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.002

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 18 - 34

| F832.51;F275

Common Institutional Ownership and Shadow Banking of Non-financial Enterprises: “Prevent Small Changes” or “Add Fuel to the Fire”

Huang Danhua, Du Yong, Ma Wenlong, et al

The real economy is the foundation of a great nation. However, in recent years, the structural contradiction between the rapid development of the virtual economy and the slowdown of the re...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.001

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 3 - 17

| D996

Global Tax Justice in the Context of the Digital Economy and China’s Response

Wang Lihua

After entering the BEPS 2.0 stage of global tax reform, with the continuous improvement of the tax governance plans of the digital economy, global tax governance has been further deepening...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 108 - 123

| F273.1

Can Institutional Vertical Shareholding Break the Patent Innovation Trap of Chinese Enterprises: From the Perspective of Industrial Chain Governance

Ding Lili, Zhao Zhongchao, Wang Lei

The “quantity-quality mismatch” trap of patent innovation in Chinese industrial chain enterprises hinders the diffusion of innovation elements along the chain and technological integrati...

First published at: Jan 03, 2024

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doi:10.16538/j.cnki.jfe.20230920.301

Journal of Finance and Economics, Vol. 50, Issue 01, pp. 94 - 108

SPECIAL TOPIC | F270

Grass-roots Party Organization Construction and Corporate Innovation: Dual Perspectives Based on Governance Embedding and External Attention

Li Bin, Yao Yao, Li Haixia

This paper selects all A-share listed companies from 2008 to 2020 as the research sample, and examines the impact of grass-roots Party organization construction on corporate innovation. Th...

First published at: Jan 20, 2024

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doi:10.16538/j.cnki.fem.20230409.204

Foreign Economics & Management, Vol. 46, Issue 01, pp. 18 - 32

| F275

Environmental Governance Effect of Executive Equity Incentive: Be Worthy of the Name or a Mere Facade? Empirical Evidence Based on A-share High-pollution Enterprises

Wang Jing, Fan Mingzhu, Lin Hui

Equity incentive affects the environmental attitude of senior executives, and the variation in the environmental attitude and interest orientation of senior executives will lead to differe...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230617.302

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 50 - 64

| F272

The Green Governance Effect of Cordial and Clean Government-Business Relationship: Evidence from Green M&A

Luo Jinhui, Wu Yilong, Liu Haichao, et al

The increasing social attention towards environmental pollution and its governance has led numerous traditional industrial enterprises to pursue green transformation through green M&A....

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230919.101

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 34 - 49