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

| F275

Economic Responsibility Audit, Agency Costs, and State-owned Enterprises’ Cash Holdings

Economic responsibility audit focuses on the management, allocation, and use of state-owned assets, strengthens the constraints and supervision of power operation, and has significant sign...

First published at: Oct 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.05.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 05, pp. 107 - 121

| F230

Corporate Digitalization and the Cost of Equity Capital

Jin Xiankun, Xu Liping, Xin Yu

Digital technological change has a profound and lasting impact on capital markets. In the early days, investors’ “crazy” for digital technology led to new economy enterprises, which tak...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230418.103

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 79 - 93,123

SPECIAL TOPIC | F270

“Reverse Mixed Reform” and Tax Avoidance of Private Enterprises

Zhai Shuping, Fan Run, Miao Qing

In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20220905.204

Foreign Economics & Management, Vol. 45, Issue 08, pp. 34 - 50

| F272.3

Does the Construction of Social Credit System Promote Enterprise Digital Transformation? A Quasi-natural Experiment Based on the Pilot Reform of Social Credit System

Qiu Baoyin, Yu Meng, Zuo Jingjing

The digital economy has spawned many new technologies, formats, and models. Therefore, more and more enterprises are undergoing digital transformation. In practice, it is equally important...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.007

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 92 - 106

CORPORATE GOVERNANCE | F270

Voting Rate of Director Elections and Corporate Frauds

Zhou Zejiang, Wang Haoran, Wan Minghua

In recent years, frequent frauds of listed companies hit investor confidence seriously and affect the healthy development of capital market adversely. In order to curb corporate frauds, Ch...

First published at: May 20, 2022

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doi:10.16538/j.cnki.fem.20220115.203

Foreign Economics & Management, Vol. 44, Issue 05, pp. 19 - 32

| F275;F832

Independence of Non-CEO Executives and Financialization of Entity Enterprises

Du Yong, Wang Ting

Top managers are the core and soul of enterprises. Existing studies have shown that the personal characteristics of managers will have a significant impact on the business decision-making ...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.004

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 45 - 60,122

| F270

Evaluation on the Effect of the Pilot Reform of the Social Credit System: From the Perspective of Corporate Social Responsibility

Cao Yuyang, Kong Dongmin, Tao Yunqing

Most of the existing literature has studied the role of informal institutions from the perspective of economic value, but lacks a micro-analysis framework from the perspective of social va...

First published at: Feb 03, 2022

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doi:10.16538/j.cnki.jfe.20211216.101

Journal of Finance and Economics, Vol. 48, Issue 02, pp. 93 - 108

CORPORATE FINANCE | F270

Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies

Hong Jinming, Wang Mengkai, Ma Defang

Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency prob...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210831.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 52 - 68

| F275; F832.51

Institutional Joint Ownership and Enterprise Total Factor Productivity

Du Yong, Ma Wenlong

The total factor productivity of enterprises is the core index to measure the performance of micro-enterprises, and it is one of the key indicators to measure the high-quality development ...

First published at: Oct 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.05.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 05, pp. 81 - 95

| F276.1

Pay Dispersion among Non-CEO Executives and Agency Efficiency in State-owned Enterprises

Xu Yue, Liu Yunguo, Cai Guilong

The differential compensation distribution of executives is an important direction of deepening the reform of state-owned enterprises (SOEs). The compensation of SOEs is mainly decided by ...

First published at: Mar 03, 2021

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doi:10.16538/j.cnki.jfe.20210119.101

Journal of Finance and Economics, Vol. 47, Issue 03, pp. 65 - 79