Articles with the same author name -- Department of Academic Journals, SUFE

Select all: Export Citations as: For

Heavy Is the Head that Wears the Crown: Responsibility and Fulfillment of Supply-chain Network Center Enterprises — From the Perspective of ESG

Zhang Jiping, Li Zengfu

This paper constructs a supply-chain network based on the data of Shanghai and Shenzhen A-share listed companies and their two-level business relationships from 2008 to 2021, and examines ...

First published at: Jul 20, 2024

View: HTML | PDF | Download PDF(649.2 KB) | ESI

doi:10.16538/j.cnki.fem.20231218.202

Foreign Economics & Management, Vol. 46, Issue 07, pp. 86 - 101

| 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

View: HTML | PDF | Download PDF(866.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20240620.201

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

| F272.9

Right Exercise of the China Securities Investor Services Center and Expropriation of Controlling Shareholders: Based on the Related-party Transactions

Gan Yue, Li Zengfu

At the end of 2022, the China Securities Regulatory Commission (CSRC) issued the “Three Year Action Plan for Improving the Quality of Listed Companies (2022-2025)”, proposing to improve ...

First published at: Nov 03, 2023

View: HTML | PDF | Download PDF(883.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20230714.201

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 80 - 94

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

View: HTML | PDF | Download PDF(791.5 KB) | ESI

doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

| F276.6

Corporate ESG Performance and Commercial Credit Acquisition

Li Zengfu, Feng Liuhua

In recent years, with the continuous growth of the global ESG investment scale, ESG strategy has become the mainstream trend of enterprise operation, promoting industrial transformation an...

First published at: Dec 03, 2022

View: HTML | PDF | Download PDF(1159.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20220815.202

Journal of Finance and Economics, Vol. 48, Issue 12, pp. 151 - 165

CORPORATE FINANCE | F270

The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies

Li Zengfu, Zhu Jin

Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, ther...

First published at: Jan 20, 2022

View: HTML | PDF | Download PDF(711.5 KB) | ESI

doi:10.16538/j.cnki.fem.20210724.202

Foreign Economics & Management, Vol. 44, Issue 01, pp. 105 - 118

| F812.42

Anti-corruption, Tax Enforcement and Private Firms’ Tax-Avoidance

Fu Chaogan, Li Zengfu

From a theoretical perspective (Vishny and Shleify, 1993), corruption in tax reduces costs. Using firm-level cross-country data, an important paper by Alm, et al. (2016) provides evidence ...

First published at: Nov 01, 2018

View: HTML | PDF | Download PDF(1128.2 KB) | ESI

doi:10.16538/j.cnki.jfe.2018.11.004

Journal of Finance and Economics, Vol. 44, Issue 11, pp. 47 - 60

Studying on the Earnings Management for Tax Avoidance Based on Manipulations of Accruals and Real Activities

View: HTML | PDF | Download PDF(4583.4 KB) | ESI

Journal of Finance and Economics, Vol. 36, Issue 06, pp. 81 - 90