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

| X321

Environmental Big Data Supervision and Regional Green and Low-carbon Governance: From the Perspective of Collaborative Governance

Fu Kui, Liu Bingrong, Zhang Jie, et al

Driven by next-generation digital technologies, environmental big data supervision has profoundly disrupted traditional environmental governance models and emerged as a major engine for mo...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260125.402

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 139 - 153

| F49;F276

The Peer Effect of Data Factor Application and Corporate Green Technology Diffusion

Bai Tonghuan, Sun Haibo

In the context of a booming digital economy, data factor has emerged as a new factor of production driving enterprise transformation. Meanwhile, enterprises exhibit pronounced peer behavio...

First published at: Jun 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.03.004

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 45 - 59

| F812.42

How does Business Environment Innovation Promote Corporate Cooperative Tax Compliance? A Perspective from Behavioral Public Finance

Sun Xuejiao, Chen Yuchi, Zhao Yujie

The reduction of individual tax burden and the overall increase in tax revenue are important issues in national governance, and their implementation requires effective guidance of corporat...

First published at: Apr 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.02.007

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 93 - 108

| F129.9

Can Big Data Development Enhance Urban Economic Resilience? Based on the Perspectives of Digital Factor Supply and Digital Development Environment

Huang Yuanzhe, Xiao Lan, Yi Houyu

With the increasing frequency of uncertain risks, the improvement of risk resistance capability of cities, as crucial carriers of economic and social development, has become a key issue in...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 113 - 125

| F275；F235；F832.5

Will the Innovation of Local Industrial Chain Policy Achieve a Win-Win Situation of “Economy-Environment”? A Quasi-natural Experiment Based on the “Industrial Chain Leader Institution”

Zeng Huixiang, Liu Chenyun, Zhou Qiong, et al

The report of the 20th National Congress of the Communist Party of China emphasizes that “high-quality development is the primary task in building a modern socialist country”. This conce...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20240921.101

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 36 - 48

SPECIAL TOPIC | F270

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

Wu Xiting, You Jiaxing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

ENTREPRENEURSHIP RESEARCH | F270

Artificial Intelligence Technology Innovation and High-quality Development of Chinese Enterprises: A Capability-based View

Zhang Zhu, Xing Xiaoqiang, Xu Hechen

With the rapid advancement of digital transformation and the entry of the macro and micro economy into a stage of high-quality development, artificial intelligence, as an important type of...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250228.401

Foreign Economics & Management, Vol. 47, Issue 09, pp. 86 - 105

| F84

Will Green Insurance Promote Corporate Green Innovation? A Quasi-natural Experiment Based on Environmental Pollution Liability Insurance System

Huang Xiaobo, Tong Menghua, Ai Yongfang, et al

Green finance can effectively enhance the incentives of enterprises for green innovation, thus promoting high-quality economic development. However, compared with financial products such a...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.302

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 18 - 33

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152