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

Supply Chain Disruption Risk and Corporate ESG Hypocritical Behavior

The escalating risk of supply chain disruption will exert a considerable influence on corporate behavior. By leveraging text analysis on the annual reports and social responsibility report...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250815.201

Foreign Economics & Management, Vol. 47, Issue 11, pp. 45 - 63

SPECIAL TOPIC | F270

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

Wu Xiting, You Jiaxing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

SPECIAL TOPIC | F270

The Impact of Digital Servitization of New Energy Vehicle Enterprises on Consumer Value Co-Creation: A Comparative Analysis Based on the Chinese and European Markets

Zhao Jing, Yu Lingling, Wang Jianming

It has become an inevitable choice for new energy vehicle enterprises to adapt to the development of the digital economy by constructing a digital service system and enhancing dynamic capa...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250327.301

Foreign Economics & Management, Vol. 47, Issue 08, pp. 36 - 52

SPECIAL TOPIC | F270

Can Investors Recognize the Digital Transformation Disclosure of “Talk More, Do Less”? Evidence from Stock Mispricing

Huang Zhe, Du Feiye, Jin Hongfei, et al

Does the “high text disclosure” under the “low actual investment” of corporate digital transformation imply a bubble? How does textual information disclosure that exceeds the actual le...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20241115.101

Foreign Economics & Management, Vol. 47, Issue 08, pp. 19 - 35

SPECIAL TOPIC | F270

Investor Interactions and the “All Talk and No Action” Strategy in Corporate Digital Transformation

Zhou Hui

Based on the data of A-share listed companies, this paper explores the impact of investor interactions on the “all talk and no action” strategy in digital transformation. The results sho...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.201

Foreign Economics & Management, Vol. 47, Issue 08, pp. 3 - 18

SPECIAL TOPIC | F270

Partitioning of Property Rights and ESG Performance of State-owned Enterprises: A Quasi-natural Experiment Based on the Bonus Incentive Reform of Central State-owned Enterprises

Ma Xinxiao, Yin Zhengxiang, Huang Xiaoshan, et al

Excellent ESG performance is crucial for stimulating the vitality of micro entities and achieving sustainable macroeconomic development. Effectively improving the ESG performance of state-...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20250401.203

Foreign Economics & Management, Vol. 47, Issue 07, pp. 20 - 36

SPECIAL TOPIC | F270

The Supply Chain Spillover Effect of ESG Performance Aspiration Gap: Empirical Evidence from Trade Credit Financing

Luo Jinhui, Su Yang

With the government’s continuous promotion of the “dual carbon” strategy and the vigorous development of green productivity, the ESG concept of “balancing morality and benefits” is re...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20241224.201

Foreign Economics & Management, Vol. 47, Issue 07, pp. 3 - 19

SPECIAL TOPIC | F270

Strategic Guidance of Environmental Regulation and Cross-regional Investment of Enterprises

Tan Jin, Xu Guangwei, Quan Xiaofeng

Environmental regulation, as an institutional force to achieve the “dual carbon” goals, is the key to achieving high-quality economic and social development. Taking China’s A-share non-...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20250401.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 135 - 152

SPECIAL TOPIC | F270

Does Targeted Environmental Regulation have Governance Effectiveness? An Empirical Analysis Based on Environmental Protection Inspections of Central State-owned Enterprises

Mao Xinshu, Shi Chenxiao, Li Meixuan, et al

The Central Environmental Inspection System, a major innovation in environmental governance, has become a pivotal mechanism driving China’s green economic development. While existing rese...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20241224.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 120 - 134,152

SPECIAL TOPIC | F270

Targeted Sustainable Development Policy and Corporate Green Innovation: An Analysis on the First Batch of National Sustainable Development Agenda Innovation Demonstration Zones

Cheng Shaotong, Wang Ding

Employing data from A-share listed companies in Shanghai and Shenzhen from 2015 to 2020, this paper tests the impact of the first batch of National Sustainable Development Agenda Innovatio...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20241128.204

Foreign Economics & Management, Vol. 47, Issue 06, pp. 103 - 119