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

| D922.287

Safe Harbor Rules under Forward-looking Statements Disclosure: Applicable Obstacles and System Improvement

The main function of the safe harbor rules promulgated for forward-looking statements disclosure is to provide a certain degree of exemption for forward-looking statements disclosure behav...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 137 - 152

CORPORATE FINANCE | F270

Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

| F840.32；F840.67

Income-Expenditure Forecast and Sustainable Risk Monitoring and Warning on the Fund of the Basic Pension Insurance for Enterprise Employees: Scenario Analysis Based on the Impact of the COVID-19 Epidemic

Huang Xiulian, Chu Fuling

The sustainability of fund for the basic pension insurance for enterprise employee is weakening in China with the current income and expenditure gap on the fund expanding year by year.Unde...

First published at: Mar 03, 2023

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doi:10.16538/j.cnki.jfe.20221217.401

Journal of Finance and Economics, Vol. 49, Issue 03, pp. 125 - 139

CORPORATE GOVERNANCE | F270

Can the Employment of Professional Executives Improve the Information Quality of SOEs? Evidence from Analyst Forecasts

Sun Shuwei, Lu Minmin, Yang Yulong

In recent years, government departments have continued to launch reform measures to deepen the internal employment system of SOEs. The relevant institutions have gradually made it clear th...

First published at: Feb 20, 2023

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doi:10.16538/j.cnki.fem.20220508.203

Foreign Economics & Management, Vol. 45, Issue 02, pp. 41 - 56

CORPORATE GOVERNANCE | F270

Limited Arbitrage, Investor Sentiment and Analyst Earnings Forecast Accuracy

Zhang Chao, Wu Yanran, Su Song, et al

Theoretically, analysts, as professional investors, are supposed to provide unbiased forecasts. However, existing research has generally found an optimistic bias in analyst earnings foreca...

First published at: Dec 20, 2021

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doi:10.16538/j.cnki.fem.20210628.204

Foreign Economics & Management, Vol. 43, Issue 12, pp. 118 - 134

| F832

Research on the Information Spillover Effect of Production Network：From the Perspective of Analysts

Zhang Yan, Wang Zhuquan, Cheng Liubing

As China’s capital market reform enters the deep-water zone, strengthening the role of security analysts is an excellent way to alleviate the contradiction between the sharply increased m...

First published at: Sep 03, 2021

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doi:10.16538/j.cnki.jfe.20210313.104

Journal of Finance and Economics, Vol. 47, Issue 09, pp. 63 - 77

CORPORATE FINANCE | F270

Analyst Forecast Bias, Investors’ Heterogeneous Beliefs and Stock Price Crash Risk

Jin Yonghong, Ji Peng, Wang Xiangrui, et al

The existing literature has confirmed that analyst bias can exacerbate stock price crash risk, but it is not clear how analyst bias affects stock price crash risk. Considering the impact o...

First published at: Jun 20, 2021

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doi:10.16538/j.cnki.fem.20210409.201

Foreign Economics & Management, Vol. 43, Issue 06, pp. 90 - 104

| F832

The Information Effect of Securities Analysts’ Hometown Network Capital

Zhou Guoliang, Meng Qingxi, Wu Kaiwen, et al

Securities analysts are the backbone of transmitting capital market information and influencing resource allocation. However, the uncertainty in the development of China’s capital ma...

First published at: May 01, 2020

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doi:10.16538/j.cnki.jfe.2020.05.008

Journal of Finance and Economics, Vol. 46, Issue 05, pp. 111 - 124

| F832.5

Research on the Risk Information Contained in the Shape of Implied Volatility Smile of SSE 50ETF Options

Ni Zhongxin, Guo Jing, Wang Linyu

We mainly use the methods of linear regression, factor beta-based portfolio sorting, and Fama-Macbeth regression to study the different risk significance of the implied volatility smile sh...

First published at: Apr 01, 2020

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doi:10.16538/j.cnki.jfe.2020.04.011

Journal of Finance and Economics, Vol. 46, Issue 04, pp. 155 - 168,封三

| F275

Can New Auditing Standards Improve the Information Environment of the Capital Market? Based on the Accuracy of Analyst Earnings Forecast

Zhao Gang, Jiang Yujia, Ma Yang, et al

Traditional audit reports express audit opinions only by standardized texts, which makes them lack of value. In December 2016, the Ministry of Finance issues 12 new auditing standards, whi...

First published at: Sep 01, 2019

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doi:10.16538/j.cnki.jfe.2019.09.009

Journal of Finance and Economics, Vol. 45, Issue 09, pp. 114 - 126