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

| F272.92；F273.1

Can Harmonious Labor Relations Promote Corporate Innovation? Evidence from the Selection of “National Model Enterprises for Harmonious Labor Relations”

Li Xinwu, Shen Jiayan, Mao Ju

In the context of China’s innovation-driven development strategy, human capital is regarded as a fundamental endogenous force driving technological advancement. Harmonious labor relations...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20250624.103

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 121 - 135

SPECIAL TOPIC | F270

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

Wu Xiting, You Jiaxing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

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

| F84

Will Green Insurance Promote Corporate Green Innovation? A Quasi-natural Experiment Based on Environmental Pollution Liability Insurance System

Huang Xiaobo, Tong Menghua, Ai Yongfang, et al

Green finance can effectively enhance the incentives of enterprises for green innovation, thus promoting high-quality economic development. However, compared with financial products such a...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.302

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 18 - 33

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

INNOVATION RESEARCH | F270

Digital Strategy Renewal and Dynamic Capability Building in Enterprises: A Longitudinal Case Study of Shanghai Xujiahui Commercial Co., Ltd.

Li Zhen, Li Xinyi

Driven by digital technology, more and more traditional enterprises are facing the dual pressure of rapid external environment iteration and internal transformation capability constraints....

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20250103.401

Foreign Economics & Management, Vol. 47, Issue 07, pp. 101 - 119

SPECIAL TOPIC | F270

Strategic Guidance of Environmental Regulation and Cross-regional Investment of Enterprises

Tan Jin, Xu Guangwei, Quan Xiaofeng

Environmental regulation, as an institutional force to achieve the “dual carbon” goals, is the key to achieving high-quality economic and social development. Taking China’s A-share non-...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20250401.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 135 - 152

SPECIAL TOPIC | F270

Does Targeted Environmental Regulation have Governance Effectiveness? An Empirical Analysis Based on Environmental Protection Inspections of Central State-owned Enterprises

Mao Xinshu, Shi Chenxiao, Li Meixuan, et al

The Central Environmental Inspection System, a major innovation in environmental governance, has become a pivotal mechanism driving China’s green economic development. While existing rese...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20241224.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 120 - 134,152

| F279

Vertical Management System Reform of Environmental Agencies and Heterogeneity of Firm Entry

He Lingyun, Yu Chuanxi

Under China’s fiscal decentralization system and the GDP-oriented performance evaluation mechanism, local governments possess strong incentives to attract enterprises for tax base cultiva...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250315.301

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 140 - 154