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

| F241.4；F832

Climbing over That Mountain: How to Cope with the “Middle-aged Unemployment Crisis”? Based on the Perspective of Household Financial Planning

Lin Chun, Hu Shujie, Sun Yingjie

Addressing middle-aged unemployment is critical for social stability and high-quality economic development. Using data from China Family Panel Studies (CFPS), this paper systematically exa...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.302

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 94 - 108,124

| 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

| F812

Digitalization of People’s Congress Supervision and Improvement of Fiscal Expenditure Efficiency: Evidence from County-level Budget Networking Supervision Systems

Gong Xiaoyun, Liu Rong, Yang Jin

Under the complex economic conditions characterized by the “triple overlay” challenges, China’s sub-provincial local governments are facing increasingly prominent contradictions between...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250417.401

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 66 - 80

SPECIAL TOPIC | F270

Can Investors Recognize the Digital Transformation Disclosure of “Talk More, Do Less”? Evidence from Stock Mispricing

Huang Zhe, Du Feiye, Jin Hongfei, et al

Does the “high text disclosure” under the “low actual investment” of corporate digital transformation imply a bubble? How does textual information disclosure that exceeds the actual le...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20241115.101

Foreign Economics & Management, Vol. 47, Issue 08, pp. 19 - 35

| F426

Artificial Intelligence, Fiscal Expenditures, and Manufacturing Upgrading

Shao Wei, Liu Jiahui

The targeted fiscal expenditures on artificial intelligence (AI) represent a key governmental strategy to support the widespread adoption of AI technology in manufacturing, which is expect...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20240714.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 108 - 122

| F812.2;F272.2

How does the Sub-provincial Fiscal System Reform Stimulate County-level Entrepreneurial Vitality? A Mechanism Analysis Based on Fiscal Governance Methods

Zhou Zelin, Fan Fan, Zhang Cong

As a vital component of the modernization of national governance systems, the fiscal system reform reshapes the entrepreneurial environment by redefining vertical fiscal relationships. How...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250218.401

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 155 - 168

| F062.2；F832

Does ESG Rating Divergence Affect Capital Market Pricing Efficiency? An Analysis on the Stock Price Synchronicity of Listed Companies

Chen Hongtao, Yin Haifeng, Zhang Tianshu, et al

With the widespread use of ESG in investment and company evaluation, ESG rating has become an indispensable factor in the capital market. However, due to the emergence of different ESG rat...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240116.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 65 - 80

| F23；F830.91；F830.59

Integrated Information Disclosure, Information Processing Costs, and Investment Willingness: An Experimental Study Based on Individual Investors’ Judgment

Zhou Bo, Li Jierou, Wang Shaofei

As an important development of the traditional annual report based on statements and figures, the management discussion and analysis (MD&A) is expected to enable investors to understan...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20240610.103

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 139 - 154

| F275；F832.51

The CSRC’s Random Inspection System and Goodwill Impairments of Listed Companies

Hu Guoqiang, Sun Wenxiang, Hou Congcong

Listed companies in China commonly exhibit insufficient or delayed recognition of goodwill impairments (GI). While the China Securities Regulatory Commission (CSRC) plays a vital role in p...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.202

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 110 - 124

| D922.29

The ESG Information Disclosure System from the Perspective of Rights-power Legal Theory

Ye Wenping, Lin Yuanben

Identifying the core mainstay of the ESG information disclosure system is the theoretical premise for its systematic arrangement. The complex relationship between rights and power in the E...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.010

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 138 - 152