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

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| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Li Lu, Liu Xuena

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

| F062.2

Bank-Enterprise ESG Consistency and Post-loan Corporate Strategic ESG Behavior

Wang Jiaxin, Liu Xuena, Yu Xinyu, et al

Bank-enterprise relationship plays an important role in the allocation of credit resources in the capital market. With the increasingly prominent tendency of corporate ESG practice towards...

First published at: Apr 03, 2024

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doi:10.16538/j.cnki.jfe.20230812.102

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 109 - 123

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