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【With the same author name:【梁思源】 Found 2 articles】 /Page Order by: Asce Desc

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| F270

Can National Audit Restrain State-owned Enterprises from “Shifting from Real to Virtual”? Based on National Audit Reports

Liang Siyuan, Zheng Tiandan

As an important part of the national governance system, government audit plays a key role in preventing financial risks and promoting high-quality development. Based on the background of t...

First published at: Aug 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.04.008

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 04, pp. 108 - 122

| 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

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