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

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doi:10.16538/j.cnki.jfe.20260411.101

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

| F832.2；F830

Will the Reform of Loan Loss Provisioning Affect Monetary Policy Transmission Efficiency? Evidence from China’s Banking Sector

He Jing, Deng Kebin

The expected credit loss (ECL) model, a fundamental reform in loan loss provisioning after the 2008 financial crisis, replaces the Incurred Credit Loss (ICL) model with forward-looking ris...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260430.102

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 79 - 94

MARKETING | F270

How do Brand Logos Mitigate the “Negative Energy” of Algorithms? The Interaction Effect between Algorithm Adaptivity and Brand Letter Case

Yao Qi, Xiao Wenqiang, Kuai Ling

Due to the lack of algorithm transparency, enterprises have started to proactively disclose algorithm information to attract consumers, but consumers are usually wary of the algorithms app...

First published at: Apr 20, 2026

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doi:10.16538/j.cnki.fem.20251130.301

Foreign Economics & Management, Vol. 48, Issue 04, pp. 78 - 96

| F822.0

The Digital Economy, Expectation Formation Mechanism, and Monetary Policy Effectiveness: A Reappraisal Based on the Lucas Critique

Zhan Minghua, Wu Chengxi, Lu Yao

The rapid rise of the digital economy has profoundly reshaped information flows and the dynamics of expectation formation, creating new challenges for monetary policy evaluation. The Lucas...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250902.201

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 4 - 18

| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

| F062.1

Why do They Emit? A Study on the Impact of Expected Performance Reference Point Dependence on Enterprise Carbon Emissions

Zhang Ke, Qian Jing, Fang Shijiao

As the “Dual Carbon” goal continues to be promoted, enterprises, as the main emitter of carbon dioxide, have always been the focus of discussion in the academic community on ho...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240718.301

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 94 - 108

| F275

Heterogeneous Effect of ESG Ratings on Corporate Financing Costs

Liu Bai, Lu Jiarui

The financing problem of enterprises has become one of the obstacles to the high-quality development of China’s real economy. Existing research mainly explores the positive role of ESG pe...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.102

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 124 - 138

| F832.5

SOE Bond Defaults, Implicit Guarantee Expectation, and Wake-up Call: Evidence from Yongmei’s Default Event

Liu Yongming, Yin Yue

The bond market has become an important direct financing channel to support the development of China’s real economy. Compared with private enterprises, an important feature of state-owned...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20230916.101

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 122 - 137

| F812.2;F275.1

Can Fiscal Transparency Help Enterprises “Move from Virtual to Real”? From the Perspectives of Stabilizing Expectations and Government-Enterprise Cooperation

Wang Shaohua, Zhang Yuru, Chen Songsheng

Fiscal transparency is an important reason to influence economic development expectations, and also an important premise to guide enterprises to “move from virtual to real”. This paper s...

First published at: Apr 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.02.004

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 02, pp. 45 - 60

| F275

Can the Market Identify the Management’s “Duplicity”? Evidence from the Annual Report’s Tone and Insider Trading

Zhang Cheng, Zeng Qingsheng, Liang Siyuan

Compared with financial information, textual information has higher transmission efficiency for outside investors who lack professional analysis capabilities (Baginski, et al., 2016). Howe...

First published at: Apr 03, 2021

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doi:10.16538/j.cnki.jfe.20201015.101

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 154 - 168