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

| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(755.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

SPECIAL TOPIC II | F270

Labor Outsourcing and Corporate Product Market Performance

Jing Rui, Qi Baolei

As an emerging employment arrangement, labor outsourcing has profoundly affected the production and operation activities of firms due to its flexibility and cost advantages. Using a sample...

First published at: May 20, 2026

View: HTML | PDF | Download PDF(758.8 KB) | ESI

doi:10.16538/j.cnki.fem.20260226.203

Foreign Economics & Management, Vol. 48, Issue 05, pp. 22 - 37

| F832.4;F273.1

The Impact of the Green Structural Monetary Policy on Corporate Energy Technology Innovation: An “Intensifying Effect” or an “Adaptive Effect”?

Xie Qichang, Liang Huiqin

The green structural monetary policy balances short-term energy security and long-term carbon reduction goals, empowering the implementation of projects such as clean coal utilization, cle...

First published at: Apr 01, 2026

View: HTML | PDF | Download PDF(939.1 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.02.004

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 47 - 61

| F276.5；F275

Local Government Arrears Clearing and the Intertemporal Smoothing of Private Enterprises’ R&D Investment

Wu Dingwen, Chen Song, Zhang Zhenkun, et al

The development of the private economy is vital for enhancing economic vitality, promoting innovation, accelerating the formation of new quality productive forces, and driving high-quality...

First published at: Dec 04, 2025

View: HTML | PDF | Download PDF(884.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20250814.301

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 62 - 76

SPECIAL TOPIC | F270

What Type of Corporate Governance Promotes New Quality Productive Forces in Family Firms: A Configurational Analysis under the Mediation of R&D Alliances

Chen Yuan, He Xiaogang

Developing new quality productive forces is essential for high-quality development, making their cultivation in family firms a significant research focus. Based on the data from family fir...

First published at: Dec 20, 2025

View: HTML | PDF | Download PDF(885.8 KB) | ESI

doi:10.16538/j.cnki.fem.20241213.102

Foreign Economics & Management, Vol. 47, Issue 12, pp. 59 - 78

| F11-0

From “Made in China” to “Created in China”: The Entry of R&D Center Foreign Firms and the Enhancement of Independent Innovation Capabilities

Wang Tianyu, Li Lei

To promote technological progress, China has long emphasized attracting foreign direct investment (FDI). However, the role of traditional FDI has been increasingly diminishing. First, low-...

First published at: Oct 03, 2025

View: HTML | PDF | Download PDF(798.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20250911.201

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 155 - 168

| F206;X24;F426

How does Outward Foreign Direct Investment Promote Energy Bias in Technical Change?

Han Yonghui, Liu Lin, Jiang Ying

Energy bias in technical change is an important real-world productivity driving green economic growth, and it is also the main reason why developed countries can achieve simultaneous econo...

First published at: Jul 03, 2025

View: HTML | PDF | Download PDF(785.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20250517.201

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 94 - 108

| F275

Persistence in Tax Incentive Application by Enterprises and Dynamic Changes in Policy Effects: Evidence from the R&D Expense Super-deduction Policy

He Yanan, Li Dan, Wang Xiaoyan, et al

The coexistence of incentive and catering effects is a significant and complex phenomenon in the implementation of innovation-oriented industrial policies. As a widely applicable innovatio...

First published at: Jun 03, 2025

View: HTML | PDF | Download PDF(782.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20241219.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 79 - 93

| F124

Green Background in China’s High-quality Development: Green Product Penetration and Path Dependence from the Perspective of Export

Han Chao, Yue Qiaoyu

Behind the rapid economic growth in China, the extensive development mode of “high energy-consumption, high pollution, and high growth” has always been criticized. In fact, China has mad...

First published at: Aug 03, 2024

View: HTML | PDF | Download PDF(1105.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20240614.301

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 4 - 18,78

| F275

Does the “Belt and Road” Initiative Promote Transnational Collaborative Innovation among Chinese Enterprises?

Huang Hongbin, Li Yuanyuan, Xu Chenhui

In a new era of high-level opening up, transnational collaborative innovation has become an important way to foster growth drivers for emerging industries and achieve high-quality economic...

First published at: Jun 03, 2024

View: HTML | PDF | Download PDF(1041.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20231018.101

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 108 - 122