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

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

View: HTML | PDF | Download PDF(975.7 KB) | ESI

doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

| F424；F49

The Value of Digital Transformation: From the Perspective of Corporate Cash Holdings

Tan Zhidong, Zhao Xun, Pan Jun, et al

In April 2020, data were officially listed as the fifth production factor other than land, labor, capital and technology. Accelerating corporate digital transformation is the focus of deve...

First published at: Mar 03, 2022

View: HTML | PDF | Download PDF(1310.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20220113.103

Journal of Finance and Economics, Vol. 48, Issue 03, pp. 64 - 78

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

View: HTML | PDF | Download PDF(728.1 KB) | ESI

doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

| F230

A Study on the Relationship between Accrual Earnings Management and Cash Flow Manipulation

Wu Qiusheng, Ma Wenqi

Recently exposed financial fraud cases show that the financial manipulation means of enterprises are becoming more and more complex, showing the characteristics of the coordination between...

First published at: Feb 01, 2021

View: HTML | PDF | Download PDF(1028.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20200419.101

Journal of Finance and Economics, Vol. 47, Issue 02, pp. 154 - 168

公司财务 | F270

The Effect of Promotion on the Value of Excess Cash Holdings: Evidence from SOEs in China

Liu Meng, Zhang Chenyu, Ye Chengang, et al

On the basis of the optimal sequence financing theory and the agency theory, this paper examines how external investors react to the promotion incentive behavior of SOE executives from the...

First published at: Feb 01, 2020

View: HTML | PDF | Download PDF(668.0 KB) | ESI

doi:10.16538/j.cnki.fem.20191225.002

Foreign Economics & Management, Vol. 42, Issue 02, pp. 97 - 110

| F275

Economic Policy Uncertainty, Executives’ Background and Cash Holding

Chen Yanyan, Cheng Liubing

The literature shows that economic policy uncertainty affects corporate cash holding. Nevertheless, there is no literature involving the moderating effect of executives’ background and th...

First published at: Dec 01, 2018

View: HTML | PDF | Download PDF(827.9 KB) | ESI

doi:10.16538/j.cnki.jsufe.2018.06.007

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 06, pp. 94 - 108

| F275；F276.1

Managerial Equity Incentives, Controlling Shareholder Characteristics and the Choice of Credit Contracts

Yang Huihui, Wang Jianxin, Zheng Yue

In the relatively concentrated ownership structure, the design and implementation of managerial equity incentive plan are easily affected by controlling shareholders. The difference in the...

First published at: Jan 01, 2018

View: HTML | PDF | Download PDF(1039.0 KB) | ESI

doi:10.16538/j.cnki.jfe.2018.01.006

Journal of Finance and Economics, Vol. 44, Issue 01, pp. 75 - 86

| F222

The Capital Operation Mechanism under the Guidance of Financial Logic and Its Criticism

Ren Ruimin

In order to overcome the contradiction between private ownership of means of production and socialized mass production, capital adjusts itself constantly despite its private nature. The si...

First published at: Dec 01, 2017

View: HTML | PDF | Download PDF(640.2 KB) | ESI

doi:10.16538/j.cnki.jsufe.2017.06.009

Journal of Shanghai University of Finance and Economics, Vol. 19, Issue 06, pp. 104 - 114

A New Discovery for Analyst Forecasting Information Sources: Audit Firms

View: HTML | PDF(0 KB) | ESI

Journal of Finance and Economics, Vol. 43, Issue 05, pp. 76 - 88

| J19;H26;G32

Do Controlling Persons' Foreign Residency Rights Induce Private Firms to Avoid More Taxes?

Liu Hang, Liang Juan, Jian Lei

In recent years,various social celebrities,including many well-known private entrepreneurs,have obtained foreign residency rights. Such a phenomenon has been in the media spotlight and has...

First published at: Sep 03, 2016

View: HTML | PDF | Download PDF(1368.7 KB) | ESI

doi:10.16538/j.cnki.jfe.2016.09.012

Journal of Finance and Economics, Vol. 42, Issue 09, pp. 133 - 144