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Same Tag Articles
【With the same tag:【过度负债】 Found 3 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
| F239.221
Can National Audit Supervision Reduce the Excessive Debt of State-owned Enterprises:Based on the Synergistic Perspective of National Audit and Social Audit
Guo Mengnan
,
Guo Jinhua
Auditing is an important part of the external supervision system of state-owned enterprises. Strengthening the synergy of national audit and social audit is an inevitable requirement for p...
First published at: Dec 01, 2020
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(795.9 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2020.06.007
Journal of Shanghai University of Finance and Economics
, Vol. 22, Issue 06
, pp. 95 - 109
| F834.8
Outward Foreign Direct Investment, State Ownership and Excess Leverage
Lian Lishuai
Encouraged by the " going out” policy in 2001 and the Belt and Road initiative in 2013, China’s outward foreign direct investment (OFDI) has spurred since the beginning of this century. ...
First published at: Dec 01, 2019
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(782.1 KB) |
ESI
doi:
10.16538/j.cnki.jsufe.2019.06.008
Journal of Shanghai University of Finance and Economics
, Vol. 21, Issue 06
, pp. 111 - 127
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