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

CORPORATE GOVERNANCE | F270

Will Bill Digitization Improve the Quality of Information Disclosure? Based on the Quasi-natural Experiment of the Establishment of Shanghai Commercial Paper Exchange Corporation Ltd.

Ma Lianfu, Ji Anqi

As a key foundation for capital market development, the quality of information disclosure by listed companies is crucial for financial services supporting real economic growth. Using data ...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240827.202

Foreign Economics & Management, Vol. 47, Issue 02, pp. 38 - 52

| F299.21;F812

Fiscal Digital Transformation and New Urbanization: Impact and Mechanism

Yu Wenguang, Sun Rong, Huang Yujuan

New urbanization is the key to promoting economic growth and an important way to achieve the Chinese path to modernization. With the development of the digital economy, the financial secto...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 77 - 92

STRATEGIC MANAGEMENT | F270

Negative Attainment Discrepancy on Dual Goals and Corporate Venture Capital: From the Perspective of Organizational Structure

Xie Yundian, Dong Jing, Li Chen

The choice of industry is a primary consideration in corporate venture capital activities, exerting a significant influence on corporate strategic outcomes. Based on the behavioral theory ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20231031.101

Foreign Economics & Management, Vol. 47, Issue 01, pp. 70 - 87

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

| F275

Enterprise Innovation Information Disclosure and Patient Capital Recognition: Empirical Evidence Based on Institutional Investor Structure

Zhang Yue, Wang Shun, Zhou Zejiang

Patient capital is an investment approach that emphasizes long-term holdings and sustained returns. Its core philosophy is to maintain patience, adhere to long-term investments, and antici...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.003

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 31 - 46

CORPORATE GOVERNANCE | F270

Intensification or Networking: Media Focus on ESG and Supply-chain Configuration

Xie Jiaping, Dong Qi, Tan Weijie, et al

With the rise of the ESG sustainability concept, the media has played a crucial role in assisting firms in strengthening their ESG implementation. Media focus on ESG may offer a fresh appr...

First published at: Dec 20, 2024

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doi:10.16538/j.cnki.fem.20240724.202

Foreign Economics & Management, Vol. 46, Issue 12, pp. 101 - 118

STRATEGIC MANAGEMENT | F270

Disclosure or Concealment? The Protective Effect of Knowledge Embeddedness on Enterprises’ Knowledge Disclosure

Su Mengyue, Ma Hao

For the purpose of resisting opponent imitation and organizational learning, enterprises may proactively, voluntarily, and selectively engage in knowledge disclosure, referred to as strate...

First published at: Dec 20, 2024

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doi:10.16538/j.cnki.fem.20230718.101

Foreign Economics & Management, Vol. 46, Issue 12, pp. 3 - 19

| F424

Digital Disclosure: Cheap Talk or Walking the Talk? A Study Based on Annual Reports of Listed Companies

Li Xin, Yu Dianfan, Wang Chao

Based on the data of listed companies in China from 2011 to 2020, this paper adopts the deviation from the optimal residual method to identify the phenomenon of exaggerated disclosure in f...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240815.301

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 19 - 33

| F812.9

Exploration on the Construction of Discourse Power in Modern Chinese Fiscal Studies

Bi Xuejin, Ma Jinhua

Fiscal is the foundation and important pillar of national governance. In view of this, the academic community attempts to explain from different theoretical perspectives the issues of “ho...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240119.201

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 139 - 152

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68