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【With the same author name:【王禹】 Found 6 articles】 /Page Order by: Asce Desc

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| F275

Financial and Accounting Supervision by the Government and Enterprise Cost Stickiness: Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

Yuan Lu, Wang Jisen, Pan Jun, et al

In recent years, the Ministry of Finance has consistently strengthened financial and accounting supervision in alignment with China’s economic development stage and policy objectives. Fin...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20250506.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 124 - 138

| F239.44;F812.7

Technology-empowered Auditing: The Market Economy Effect of Informationization Construction in Audit Institutions—Micro Evidence from the Pricing of Local Treasury Bond Issuance

Wang Yu, Wei Lai, Pan Jun

As the era evolves, digital transformation is profoundly reshaping the audit industry’s development landscape. “Technology-empowered Auditing” becomes the core driver of audit work in t...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 109 - 123

| F272

Greening of Tax System and Corporate ESG Performance: A Quasi-natural Experiment Based on the Environmental Protection Tax Law

Wang Yu, Wang Haoyu, Xue Shuang

In recent years, the issue of environment, social responsibility and governance (ESG, hereafter) and the green transition of enterprises have been the hottest topics around the world. The ...

First published at: Sep 03, 2022

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doi:10.16538/j.cnki.jfe.20220621.101

Journal of Finance and Economics, Vol. 48, Issue 09, pp. 47 - 62

| F275；F832.5

Can Responses to Comment Letters Improve the Efficiency of IPO Pricing in the STAR Market? Evidence from Divergence of Institutional Investors’ Bids

Xue Shuang, Wang Yu

The STAR market is expected to play a great role in the realization of “breaking through the core technologies and helping China to enter the forefront of innovative countries” proposed ...

First published at: Jan 03, 2022

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doi:10.16538/j.cnki.jfe.20211015.103

Journal of Finance and Economics, Vol. 48, Issue 01, pp. 138 - 153

A New Probe on the Competitive Administration Mechanism of Industrial Structure

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Journal of Finance and Economics, Vol. 28, Issue 09, pp. 62 - 69

Time Mechanism for Structural Adjustment and Control of Industry——A Kind of Ideal and Spiral Time Route

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Journal of Finance and Economics, Vol. 28, Issue 02, pp. 65 - 72

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