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

| F272.92;F270

Digital Transformation and Power Allocation of Corporate Groups: The Power of Change

Power allocation optimization plays an important role in driving the efficiency of group organization operations, and whether digital transformation has an impact on the power allocation o...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.007

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 95 - 107

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

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doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

| F275；F812.42

Minority Shareholders’ “Online Voice” and Accounting Conservatism：Evidence from the Snowball Forum

Luo Jingbo, Xiong Yan

Listed companies have potential losses and other bad news due to governance failure and improper decision-making. If it is not confirmed in time, the accounting conservatism of the company...

First published at: Dec 03, 2021

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doi:10.16538/j.cnki.jfe.20211016.102

Journal of Finance and Economics, Vol. 47, Issue 12, pp. 150 - 165

| F270

Can Accounting Conservatism Be Contagious? Analysis from the Perspective of Network Centrality

Zhao Yan, Hou Rui, Chen Yi

As a traditional principle, conservatism principle is also known as prudence principle. It refers to the fact that in the market economy, due to the great risks and uncertainties the econo...

First published at: Aug 01, 2020

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doi:10.16538/j.cnki.fem.20200508.201

Foreign Economics & Management, Vol. 42, Issue 08, pp. 139 - 152

| F830.9

Is M & A Goodwill the Prior Signal of Stock Price Crash Risk? From the Perspectives of Accounting Function and Financial Security

Wang Wenjiao, Fu Chao, Fu Daiguo

Based on the large-scale high-premium M & As in China's capital market, this paper investigates whether M & A goodwill can be the pre-warning of stock price crash risk and play the...

First published at: Sep 03, 2017

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doi:10.16538/j.cnki.jfe.2017.09.006

Journal of Finance and Economics, Vol. 43, Issue 09, pp. 76 - 87

Political Shocks,Bank Credit and Accounting Conservatism

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Journal of Finance and Economics, Vol. 41, Issue 03, pp. 121 - 131

Family Ownership Supervision,Board Member Control and Accounting Conservatism

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Journal of Finance and Economics, Vol. 39, Issue 03, pp. 54 - 64

Reputation,Debts,and Accounting Conservatism:An Empirical Research from the Trust Angle

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Journal of Finance and Economics, Vol. 38, Issue 05, pp. 124 - 134

Ultimate Control,Auditor Industry Expertise and Earnings Robustness

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Journal of Finance and Economics, Vol. 37, Issue 08, pp. 60 - 69

Study on the Relationship between a Bank's Franchise Value and Its Stability

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Journal of Finance and Economics, Vol. 36, Issue 12, pp. 64 - 73