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

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

SPECIAL TOPIC | F270

Corporate ESG Practices under Institutional Complexity: A Review and Prospects

Wang Tao, Luo Kaifan, Yu Chao

As the institutional environment becomes increasingly complex, firms are confronted with intertwined and conflicting institutional logics in their ESG practices. Understanding and effectiv...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20241128.203

Foreign Economics & Management, Vol. 47, Issue 04, pp. 21 - 39

SPECIAL TOPIC | F270

Cybersecurity Risks and ESG Investments: An Explanation Based on the Reputation Insurance Mechanism

Zhang Caishi, Liu Yi

Although cybersecurity has become an unavoidable risk for firms, there is limited research on how firms can prevent and respond to cybersecurity risks. Based on the reputation insurance me...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20241024.204

Foreign Economics & Management, Vol. 47, Issue 04, pp. 3 - 20

SPECIAL TOPIC | F270

Judicial Specialization Reform and Corporate Short-term Loans for Long-term Investment: Evidence from the Establishment of Bankruptcy Courts

Zhen Yuhan

This paper utilizes the establishment of bankruptcy courts across China since 2019 as a quasi-natural experiment to empirically investigate the impact of judicial specialization reform on ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.201

Foreign Economics & Management, Vol. 47, Issue 01, pp. 54 - 69

SPECIAL TOPIC | F270

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

Liu Maotao, Fang Xubing, Ying Wangjiang

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37