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

SPECIAL TOPIC | F270

National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project

Liu Yangyang, Wang Shengnian

Managing default risk in state-owned enterprises (SOEs) is critical to national economic security and financial stability. The advancement of national audit informatization, centered on th...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260508.201

Foreign Economics & Management, Vol. 48, Issue 08, pp. 59 - 76

SPECIAL TOPIC | F270

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Wang Chensheng, Yang Le, Zhang Yue

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

SPECIAL TOPIC | F270

Synergistic Enhancement: How does Human-AI Collaboration Affect Enterprise Investment Efficiency?

Yuan Shuai, Yu Xiang

In the digital economy, collaboration between human capital and artificial intelligence (AI) provides a critical foundation for enterprises to optimize investment decisions and improve inv...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260226.202

Foreign Economics & Management, Vol. 48, Issue 08, pp. 21 - 38

SPECIAL TOPIC | F270

From Resource Integration to Value Creation: Financial Shared Service Centers and Corporate Data Assetization

Wang Fangjun, Liu Zenglian, Li Xiaorui, et al

As data have become a pivotal factor of production reshaping the landscape of production and competition, how to effectively promote corporate data assetization has emerged as a critical a...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260617.202

Foreign Economics & Management, Vol. 48, Issue 08, pp. 3 - 20

SPECIAL TOPIC | F270

Elderly Consumer Behavior: A Review and Prospects

Dong Zerui, Zhang Linjie, Fan Xiucheng

Population aging stands as one of the most distinctive features of contemporary China’s transformation and development. With the rapid increase in the elderly population, their consumptio...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260430.101

Foreign Economics & Management, Vol. 48, Issue 07, pp. 41 - 63

SPECIAL TOPIC | F270

Exploring the Mechanisms of Organizational Leadership in the Era of AI: A Paradox Perspective on Technological Innovation and Ethical Responsibility

Wang Wenlong, Kong Jianan, Xi Youmin, et al

As AI technology becomes deeply embedded in organizational operations and decision-making processes, leaders are increasingly faced with new ethical challenges, such as data misuse, algori...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260424.401

Foreign Economics & Management, Vol. 48, Issue 07, pp. 22 - 40

SPECIAL TOPIC | F270

Human–AI Collaboration

Ma Hongjia, Han Shuting

In the context of the digital economy, artificial intelligence (AI) is deeply embedded in organizational processes, making human–AI collaboration an emerging issue of growing interest amo...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260516.401

Foreign Economics & Management, Vol. 48, Issue 07, pp. 3 - 21

SPECIAL TOPIC | F271;X322

Does Compulsory Public Supervision Empower Enterprises to Green Governance? An Empirical Test Based on the National “12369” Environmental Protection Hotline

Wang Zijia, Dong Yiwen

Public environmental protection hotlines, as an important supplement to the government-regulated environmental governance model, can force enterprises to improve the efficiency of green go...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251128.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 65 - 81

SPECIAL TOPIC | F270

How do Chinese Private Steel Enterprises Identify Green Opportunities in Overseas Markets under Carbon Footprint Management? A Case Study from the Perspective of Green Affordance

Xu Hui, Wang Senqiang, Yang Jindong

With the accelerating global carbon neutrality process and the increasingly prominent international green trade barriers, Chinese private steel enterprises are under growing pressure from ...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251128.202

Foreign Economics & Management, Vol. 48, Issue 02, pp. 45 - 64

SPECIAL TOPIC | F270

A Research on the Impact of Founder Control on the OFDI Speed of Family Businesses

Tang Jifeng, Zou Likai, Li Xinchun

OFDI speed affects the benefits and risks of firm internationalization, which poses a significant challenge for strategic decision-makers. Currently, there is still no consensus on whether...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251204.102

Foreign Economics & Management, Vol. 48, Issue 02, pp. 23 - 44