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

| F812.42

How does Business Environment Innovation Promote Corporate Cooperative Tax Compliance? A Perspective from Behavioral Public Finance

Sun Xuejiao, Chen Yuchi, Zhao Yujie

The reduction of individual tax burden and the overall increase in tax revenue are important issues in national governance, and their implementation requires effective guidance of corporat...

First published at: Apr 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.02.007

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 93 - 108

SPECIAL TOPIC | F270

A Research on the Impact of Founder Control on the OFDI Speed of Family Businesses

Tang Jifeng, Zou Likai, Li Xinchun

OFDI speed affects the benefits and risks of firm internationalization, which poses a significant challenge for strategic decision-makers. Currently, there is still no consensus on whether...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251204.102

Foreign Economics & Management, Vol. 48, Issue 02, pp. 23 - 44

SPECIAL ISSUE | F270

Business Model Evolution and Digital Value Creation Driven by Managerial Cognition of New Ventures

Xing Xiaoqiang, Liu Feng, He Weixuan

In the context of digitalization, how new ventures can achieve business model evolution and create digital value becomes a new topic. This paper takes Trinity Earth, a data technology comp...

First published at: Jan 20, 2026

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doi:10.16538/j.cnki.fem.20251223.101

Foreign Economics & Management, Vol. 48, Issue 01, pp. 18 - 35

INNOVATION RESEARCH | F270

Crossing the Family Boundary: Cross-family Ties of Leadership Teams in Family Firms and Business Model Innovation

Song Shuai, Han Wei, Zhou Lixin

Business model innovation is a crucial source of long-term competitive advantages for family firms. However, existing research still lacks in-depth exploration of business model innovation...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20250826.401

Foreign Economics & Management, Vol. 47, Issue 12, pp. 79 - 96

INNOVATION RESEARCH | F270

The Process and Mechanism for Cultivating the Business Ecosystem of Virtual Digital Human: A Longitudinal Case Study Based on Luo Tianyi

Wang Wanqiu, Zhao Danyang, Hei Zijun, et al

The rapid iteration of digital technologies and the declining costs of application have enabled virtual digital human to profoundly transform interaction modalities, service paradigms, and...

First published at: Nov 20, 2025

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doi:10.16538/j.cnki.fem.20250704.302

Foreign Economics & Management, Vol. 47, Issue 11, pp. 117 - 136,153

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

CORPORATE GOVERNANCE | F270

From Short-term Survival to Long-term Development: A Review and Prospects of Organizational Resilience of Family Businesses

Liang Qiang, Zhang Jiamei, Xu Yuanrui

Strong organizational resilience can help enterprises cope with emerging opportunities and challenges in a complex environment. Previous studies have verified that family businesses are mo...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20231106.101

Foreign Economics & Management, Vol. 47, Issue 09, pp. 120 - 136

ENTREPRENEURSHIP RESEARCH | F270

Artificial Intelligence Technology Innovation and High-quality Development of Chinese Enterprises: A Capability-based View

Zhang Zhu, Xing Xiaoqiang, Xu Hechen

With the rapid advancement of digital transformation and the entry of the macro and micro economy into a stage of high-quality development, artificial intelligence, as an important type of...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250228.401

Foreign Economics & Management, Vol. 47, Issue 09, pp. 86 - 105

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

SPECIAL TOPIC | F270

Investor Interactions and the “All Talk and No Action” Strategy in Corporate Digital Transformation

Zhou Hui

Based on the data of A-share listed companies, this paper explores the impact of investor interactions on the “all talk and no action” strategy in digital transformation. The results sho...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.201

Foreign Economics & Management, Vol. 47, Issue 08, pp. 3 - 18