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

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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

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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

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doi:10.16538/j.cnki.fem.20210831.201

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

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

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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

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doi:10.16538/j.cnki.jsufe.2018.06.007

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

| F272.5

Appropriation of Private Interests or Forced by Existence:The Net Effects of Tax Avoidance on the Value of Cash Holdings

Chen Shenglan, Jia Siyuan

The research based on developed capital markets shows that companies are mainly motivated by the appropriation of private interests of executives to carry out tax avoidance to save cash. H...

First published at: Dec 01, 2016

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Journal of Shanghai University of Finance and Economics, Vol. 18, Issue 06, pp. 54 - 65

社会信任水平与企业现金持有——基于权衡理论的解读

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Journal of Shanghai University of Finance and Economics, Vol. 17, Issue 04, pp.

Monetary Policy,Credit Discrimination and Competition Effect of Cash Holdings

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Journal of Finance and Economics, Vol. 40, Issue 02, pp. 133 - 144

A Review of Frontier Researches on Financial Flexibility and Future Prospects

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Foreign Economics & Management, Vol. 35, Issue 04, pp. 71 - 80

融资环境、行业产品市场竞争与公司现金持有量研究述评

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Foreign Economics & Management, Vol. 31, Issue 03, pp. 60 - 65