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

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

| F275

Anti-monopoly and Corporate Tax Avoidance: Pressure or Governance?

Niu Yuhao, Zhang Wenting

Anti-monopoly is an important measure to ensure that the market plays a role in resource allocation. This paper attempts to understand the potential impact of anti-monopoly from the perspe...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 64 - 77

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

| F830.9; F832.5

The Premium of Economic Policy Uncertainty Beta: An Explanation Based on the Certainty Effect

Xing Hongwei, Wang Hanying

In order to deal with complex international situations and arduous domestic reform and development tasks, especially the serious impact of the COVID-19 epidemic, the Chinese government act...

First published at: Jun 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.03.005

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 03, pp. 64 - 78

| F272，G02，B842

Co-created Social Responsibility：Willingness to Participate Driven by Hope Emotion

Wang Hanying, Xing Hongwei, Tian Hong, et al

Under the background of China’s strong promotion of sharing economy and value co-creation, traditional unilateral corporate social responsibility is transforming into co-created social re...

First published at: Apr 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.02.001

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 02, pp. 3 - 19

| F231.5

Do Political Connections of Independent Directors Increase the Corporate Risk-Taking Level?

Zhou Zejiang, Ma Jing, Liu Zhongyan

Independent directors are characterized by " native” risk-aversion effects during their work, but it doesn’t attract enough academic attention on how characteristics of in...

First published at: Aug 01, 2018

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doi:10.16538/j.cnki.jfe.2018.08.011

Journal of Finance and Economics, Vol. 44, Issue 08, pp. 141 - 152,封三

| F272.3；F272.91

Who Is More Likely to Take Precautions: A Research on CEOs’ Characteristics and the Strategic Choice of Derivatives

Zhang Hailiang, Liu Bingyi, Wang Haijun

Deepening the marketization reform of interest rate and exchange rate provides conditions for the steady development of interest rate and exchange rate markets, but it objectively requires...

First published at: Oct 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.05.006

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 05, pp. 72 - 86

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

Crisis Shocks,Loss Aversion and Support Effect of Family Blockholders

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Journal of Finance and Economics, Vol. 39, Issue 07, pp. 123 - 134