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

Intra-firm Decision Rights Allocation and Strategic Disclosure of Earnings Forecasts

This paper examines how intra-firm decision rights allocation affects the strategic disclosure of management earnings forecasts. The study shows that, in firms with centralized decision ri...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251111.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 82 - 99

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

The Impact of Family Ownership on Firm Ambidextrous Innovation: Based on the Resource Orchestration Theory

Hu Min, Dou Junsheng

This paper focuses on the ambidextrous innovation strategy of family firms in the context of new quality productive forces. Based on the resource orchestration theory, this paper explores ...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20250321.101

Foreign Economics & Management, Vol. 48, Issue 02, pp. 3 - 22

SPECIAL ISSUE | F270

The Existing Landscape and Future Domain of Digital-Intelligence Strategy Research

Dai Weiqi, Meng Yiming, Li Weiwen, et al

The special issue on “Digital-intelligence Strategy” aims to promote the deepening and development of digital-intelligence strategy research, providing scholars with a clear research map...

First published at: Jan 20, 2026

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doi:10.16538/j.cnki.fem.20251219.101

Foreign Economics & Management, Vol. 48, Issue 01, pp. 3 - 17

RESEARCH METHOD | F270

Phenomenon-based Research: Connotation, Paths, and Methods

Yao Xiaotao, Gou Jiayi

Based on the current status and problems in management research, this paper highlights that phenomenon-based research is a critical approach that can lead to high-quality research. Upon an...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250317.101

Foreign Economics & Management, Vol. 47, Issue 12, pp. 135 - 151

CORPORATE FINANCE | F270

Supplier Structure Changes and Audit Fees

Yuan Meng, Wang Zhongyang, Zhou Tao, et al

Enhancing the resilience of industrial and supply chains is a crucial aspect of constructing a new development paradigm. Against the backdrop of increasing supply chain instability, how au...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250905.201

Foreign Economics & Management, Vol. 47, Issue 12, pp. 97 - 112

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How does the Reform of Fiscal Electronic Invoice Management Curb the High Growth of Non-tax Revenue? From the Perspectives of Flexible Collection Space and Regulatory Effectiveness

Li Zhicong, Chen Zhiyong, Liu Feng

Under the influence of multiple factors such as the slowdown of economic growth and tax and fee reductions, local fiscal balance is facing severe challenges. The sluggish growth of tax rev...

First published at: Nov 03, 2025

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doi:10.16538/j.cnki.jfe.20250817.402

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 140 - 154

SPECIAL ISSUE | F270

Organizational Management from the Perspective of Intersubjectivity: Why Is It Necessary, Possible, and Presented?

Kong Jianan, Guo Yi

In modern organizational management, the problem of “subjectivity-deficiency” still persists. Organizational management from the perspective of intersubjectivity not only helps to resolv...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250303.101

Foreign Economics & Management, Vol. 47, Issue 11, pp. 18 - 30

INNOVATION RESEARCH | F270

The Impact of Geographical Distance on the Performance of Government-guided Funds: From the Perspective of Political-Economic Interaction

Yang Ye, Zuo Jiahong

In recent years, the scale of China’s government-guided funds has expanded rapidly, but their operational efficiency is still uneven. Existing research has mainly focused on market-level ...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20241014.401

Foreign Economics & Management, Vol. 47, Issue 10, pp. 134 - 152

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152