Articles with the same tag -- 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

INNOVATION RESEARCH | F270

Innovation Expectation Gap, Short-term Failure Tolerance, and Low-carbon Innovation Cooperation

Yang Chaojun, Tu Qiuyue, Dai Wangxiang

Based on the performance feedback theory, utilizing a two-way fixed-effects model with a sample of China’s A-share listed companies from 2011 to 2022, this paper examines the impact of in...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250424.401

Foreign Economics & Management, Vol. 47, Issue 10, pp. 116 - 133

| F275；F832.51

“Hard Constraint” Policy on Cash Dividends and Dividend Distribution Behavior of Listed Companies

Qing Xiaoquan, Zhao Xueqing, Zhao Yiming

Persistent issues of Chinese listed companies emphasizing fundraising over shareholder returns remain unaddressed due to inadequate dividend regulations or weak enforcement. Many eligible ...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20240726.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 153 - 168

ENTREPRENEURSHIP RESEARCH | F270

Entrepreneurial Action Theory: A New Path to Explore the Mystery of Entrepreneurship

Chen Sirui, Lin Nan, Yu Xiaoxuan

This paper systematically reviews the literature on the entrepreneurial action theory and its derivative studies both at home and abroad, traces the theory’s formation process, compares a...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250317.401

Foreign Economics & Management, Vol. 47, Issue 09, pp. 70 - 85

| F061.5

The Factor Income Distribution Effect of Green Transition: Evidence from Mandatory Cleaner Production

Zhang Bingbing, Zhang Xiaowei, Cao Lijuan

Promoting common prosperity is a core goal of the Chinese path to modernization, and the improvement of labor income share holds great significance. Environmental regulations aim to achiev...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250526.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 4 - 17

| F273.2；F275；F832

Product-quality Trust Crisis and Corporate Financing Constraints: Evidence from CCTV 3.15 Gala Exposures

Dou Chao, Li Mengjia, Huang Yutong

In recent years, the recurrence of product-quality trust crisis has raised serious concerns about the integrity of China’s product markets and the efficacy of its regulatory systems. Thes...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.301

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 155 - 168

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

| F830.9；F275

Sustainable Information Assurance and Pricing Efficiency in Capital Markets: Evidence from H-Share Discounts

Xue Shuang, Chen Songjie, Wu Fuzhong

Cross-listed companies leverage dual or multiple listings to access diversified capital markets, expand their investor base, and optimize risk allocation. Despite sharing identical ownersh...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250122.101

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 125 - 138

| F832.1

Do Financial Concession Policies Induce “Substantive” Concessions by Banks? Evidence from Loan Loss Provisioning

He Meiling, Zhang Shuonan

Amid growing pressures on China’s real economy, the government has adopted financial concession policies to encourage banks to reduce fees, extend preferential loans, and support the real...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.201

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 110 - 124

| F812；F272

Walk Toward “Intelligence”: Can VAT Credit Refund Promote Enterprise Intelligent Development?

Zhu Ying, Huang Wei, Zhou Nan

Artificial intelligence (AI) stands as the core driving force behind the new round of technological revolution, playing a pivotal role in the high-quality development of China’s economy a...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.401

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 125 - 139