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

| F272;F822

How does the Supervision of State-owned Assets Alleviate the Investment-Financing Maturity Mismatch in State-owned Enterprises? Evidence from the Accountability System for Operation and Investment

Zhang Zhiyuan, Zhang Zhengyi, Gu Wei

Investment-financing maturity mismatch is a typical problem in investment and financing arrangements in China’s state-owned enterprises (SOEs), which will result in operational difficulti...

First published at: Feb 03, 2025

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doi:10.16538/j.cnki.jfe.20241122.301

Journal of Finance and Economics, Vol. 51, Issue 02, pp. 154 - 168

| F272

Data Asset Information Disclosure and Corporate Cooperative Culture

Chen Xiaoshan, Li Hanfei, Liu Hongduo

In the context of the deep integration of the digital economy and the real economy, data assets, as an emerging strategic resource for enterprises, have injected new vitality into the inno...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 78 - 93

| D912

The Essential Attributes of Digital Assets and Their Legal Status in the Property Law

Chen Xueping

The digital revolution has brought about the dematerialization of the economy and promoted the rise of new digital assets, such as crypto assets. Recently, the global cryptocurrency market...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.009

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 123 - 137

| F270

Excess Goodwill and Financial Asset Allocation: Resource Substitution or Function Supplement

Dong Xinge, Dong Yinghou

China is gradually deepening the reform of the mergers and acquisitions market, encouraging listed companies to implement strategic investments to promote the high-quality development of t...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.005

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 62 - 76

| F276.6

Is the Chairman Compensation of Private Enterprises a “Tightening-crown Spell” for Executives? An Explanation Based on Large Shareholders’ Specific Assets

Cao Zhehan, Liu Hao

The compensation of the Western chairman is generally lower than that of the CEO, but in Chinese private enterprises, the opposite is true. Based on the unique context of personalized tran...

First published at: Dec 04, 2024

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doi:10.16538/j.cnki.jfe.20230812.101

Journal of Finance and Economics, Vol. 50, Issue 12, pp. 152 - 166

| F812.5;F830

The Employment Effect of Local Government Debt Governance

Li Zengfu, Xu Xiaozhu, Gan Yue

Since the implementation of the “4 trillion yuan” policy, the scale of local government debt has continued to rise, exacerbating systemic financial risks. At the same time, due to multip...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240620.201

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 50 - 64

SPECIAL TOPIC | F270

Labor Protection and Corporate Financial Asset Investment: A Quasi-natural Experiment Based on the Enactment of Social Insurance Law

Zhou Kuo, Qu Zhi, Tao Yunqing

In recent years, the real economy, especially the manufacturing sector, faces a dual impact of macroeconomic downturn and overcapacity, which leads to a gradual decline in its traditional ...

First published at: Jun 20, 2024

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doi:10.16538/j.cnki.fem.20230831.202

Foreign Economics & Management, Vol. 46, Issue 06, pp. 3 - 19

| F275

How does Digital Transformation Affect the Maturity Mismatch of Corporate Investment and Financing? From a Dual Perspective of Asset and Liability

Shen Zhixuan, Zhu Shujin, Tang Chao, et al

Under the goal of maintaining financial market stability and preventing financial risks, digital transformation provides an essential impetus for solving the problem of the maturity mismat...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231214.403

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 139 - 153

SPECIAL TOPIC | F270

The Impact of Data Assets on Enterprise Innovation Investment

Li Jian, Dong Xiaofan, Zhang Jinlin, et al

In the era of the digital economy, data resources have become a key factor of production. As a new type of core productivity, the assetization process of data has become an inevitable tren...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230201.401

Foreign Economics & Management, Vol. 45, Issue 12, pp. 18 - 33

| D912

Digital Revolution of Assets and Revolutionary Digital Assets Law

Chen Xueping

Technology has brought about the “digital revolution” of assets, and digital assets have become an important part of social and economic life. The listing and issuance of digital assets ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 119 - 135,152