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

The Impact of Data Assets on Enterprise Innovation Investment

Li Jian, Dong Xiaofan, Zhang Jinlin, et al

In the era of the digital economy, data resources have become a key factor of production. As a new type of core productivity, the assetization process of data has become an inevitable tren...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230201.401

Foreign Economics & Management, Vol. 45, Issue 12, pp. 18 - 33

| D912

Digital Revolution of Assets and Revolutionary Digital Assets Law

Chen Xueping

Technology has brought about the “digital revolution” of assets, and digital assets have become an important part of social and economic life. The listing and issuance of digital assets ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 119 - 135,152

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122

| F234.4;F275

Is M&A Performance Commitment an Effective Signal? An Analysis Based on Unrecognized Net Asset Value and Recognized Net Asset Premium

Xu Peiji, Xue Shuang, Li Zhigang

M&A performance commitment is a unique arrangement in China’s M&A transactions, which is endogenous to China’s institutional environment and market characteristics. Its role in M...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.006

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 79 - 92

| F230

Audit Supervision, State-owned Assets Supervision and State-owned Enterprise Governance: A Study Based on the Background of Audit Officials in State-owned Assets Supervision

Chu Jian, Chen Jun

In the context of the deepening reform of state-owned enterprises (SOEs) and particularly the duty of accountability audit and supervisory committee assigned to the government audit office...

First published at: Mar 03, 2021

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doi:10.16538/j.cnki.jfe.20200117.102

Journal of Finance and Economics, Vol. 47, Issue 03, pp. 50 - 64

| F832

Banking Structural Competition and Firms’ Investment Efficiency: Empirical Analysis Based on Chinese Industrial Firm Data

Zhu Jigao, Li Tianshi, Zhao Haotong

Bank loans are firms’ main external financing channel in China. Therefore, banking structural change has a great effect on firms’ behavior. CBIRC has published a series of poli...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.jfe.2020.03.001

Journal of Finance and Economics, Vol. 46, Issue 03, pp. 4 - 18

| F323.89

The Internal Logic of Poverty-Returning: Theory and Verification of Vulnerable Poverty Alleviation

Zhou Di, Wang Mingzhe

Since the implementation of the accurate poverty alleviation policy, the number of poor people in China has been shrinking, but the phenomenon of returning to poverty also occurs from time...

First published at: Nov 01, 2019

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doi:10.16538/j.cnki.jfe.2019.11.010

Journal of Finance and Economics, Vol. 45, Issue 11, pp. 126 - 139

| F275.1

Financial Asset Allocation and Financial Risks of Enterprises：“Precautions” or “Bartering”

Huang Xianhuan, Wu Qiusheng, Wang Yao

Along with the problems of excessive capacity and declining investment returns of China’s real enterprises, more and more real enterprises are involved in the financial and real esta...

First published at: Dec 01, 2018

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doi:10.16538/j.cnki.jfe.2018.12.008

Journal of Finance and Economics, Vol. 44, Issue 12, pp. 100 - 112,125

| F062.9；F832.0

Does the Development of Fictitious Economy Inhibit the Real Economy? Microcosmic Evidence from Chinese Listed Companies

Zhou Bin, Xie Jiasong

After China’s economy enters the " new normal” era, the structural imbalance problems between fictitious economy and the real economy have become increasingly prominent. U...

First published at: Nov 01, 2018

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doi:10.16538/j.cnki.jfe.2018.11.006

Journal of Finance and Economics, Vol. 44, Issue 11, pp. 74 - 89

| F822.2

House Demolition and Household Investment of Financial Risk Assets

Yuan Wei, Huang Rong

Family finance is becoming the focus of people’s attention. Family financial market participation, family asset selection and influencing factors are core issues of family financial ...

First published at: Apr 01, 2018

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doi:10.16538/j.cnki.jfe.2018.04.011

Journal of Finance and Economics, Vol. 44, Issue 04, pp. 143 - 152,封三