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Same Tag Articles
【With the same tag:【现金流】 Found 32 articles】
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| 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
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(1028.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20200419.101
Journal of Finance and Economics
, Vol. 47, Issue 02
, pp. 154 - 168
| 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
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(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
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(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
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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
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(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
| 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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(583.2 KB) |
ESI
Journal of Shanghai University of Finance and Economics
, Vol. 18, Issue 06
, pp. 54 - 65
| F279.0;F830
A New Discovery for Analyst Forecasting Information Sources: Audit Firms
Liu Wenjun
,
Xie Bangsheng
By examining how common audit firms in brokerage firms and listed companies influence the brokerages' analyst forecasting behavior, this paper investigates whether analyst forecasting info...
First published at: May 03, 2016
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(1506.5 KB) |
ESI
doi:
10.16538/j.cnki.jfe.2017.05.006
Journal of Finance and Economics
, Vol. 42, Issue 05
, pp. 76 - 88
| F830.91;F275
Religious Atmosphere and Agency Conflicts in Corporate Investment:An Empirical Study Based on the Number of Temples around Listed Companies
Zeng Quan
,
Pei Hongmei
Economic operation relies on specific social institutions,but it is difficult to explain the rapid development of Chinese economy from the perspective of formal systems.Therefore,this pape...
First published at: Jan 25, 2016
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(1839.7 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2016.01.004
Journal of Shanghai University of Finance and Economics
, Vol. 18, Issue 01
, pp. 35 - 49
外资银行是缓解中国企业融资约束的“白衣骑士”吗?——基于企业异质性视角的经验研究
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(8043.8 KB) |
ESI
Journal of Finance and Economics
, Vol. 41, Issue 10
, pp.
The Effect of Investor Sentiment on the Efficiency of Corporate Resource Allocation:A Perspective of Overinvestment
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ESI
Journal of Shanghai University of Finance and Economics
, Vol. 16, Issue 03
, pp. 86 - 94
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