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

SPECIAL TOPIC | F270

A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries

Zhou Zejiang, Liu Jin, Lei Ling

As a new tax collection and management method, tax credit rating aims to guide enterprises to consciously pay taxes honestly through the trustworthy incentive mechanism, and it is worth ex...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240827.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37

| F425

The Enabling Effect of Enterprise Resilience in “New Infrastructure” under the “Three Chain” Collaborative Vision: A Quasi-natural Experiment Based on China’s “Smart City” Pilot

Zou Ying, Shi Fuan, Wu Yubin

In the context of the coexistence of the digital wave and macroeconomic turbulence, how to enhance the resilience of enterprises is not only related to the quality of their own development...

First published at: Oct 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.104

Journal of Finance and Economics, Vol. 50, Issue 10, pp. 79 - 93

| F83

Government-guided Funds and Enterprise Labor Income Share

Meng Xiangyu, Xie Huobao, Huang Dayu

Government-guided funds are composed of financial funds at all levels and social capital. The purpose of their establishment is to form a supplement to the poor private investment caused b...

First published at: Sep 03, 2024

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doi:10.16538/j.cnki.jfe.20240515.102

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 154 - 168

CORPORATE GOVERNANCE | F270

Does Digital Finance Help Reduce Corporate Violations? An Empirical Study Based on A-share Listed Companies

Dong Xiaohong, Pan Chengshuang, Lyu Jing

Taking A-share listed companies from 2011 to 2020 as the research object, this paper explores the impact and mechanism of digital finance on corporate violations. The research findings ind...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 17 - 30

| F321.1

Urbanization and the Expansion of Rural Homestead Areas: An Empirical Study Based on CRHPS

Zhang Kuan, Zhang Xiao, Xu Qing

A major dilemma in homestead governance under urbanization is the continual expansion of homestead areas and the frequently emerging problem of “one household having multiple homesteads a...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240521.401

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 109 - 123

| F812.2

Jurisdiction Scale, Local Governance, and Economic Development: A Study Based on Township Mergers in China

Cheng Xiaomeng, Li Dongdong, Ma Guangrong

The adjustment of administrative divisions plays a fundamental role in modernizing the state governance system and capacity. In recent years, China has implemented a series of reforms to a...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240414.401

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 94 - 108

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

| F23；F27；G32

The Governance Effect of New Refinancing Regulations: Based on the Evidence of Corporate Leverage Manipulation

Qing Xiaoquan, Zhao Xueqing, Zhao Wenjing, et al

The refinancing system reform aims to alleviate financing constraints and improve the capital market supervision system through the financial supply-side reform, but its implementation eff...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240220.101

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 156 - 169

| X321;G206

The Environmental Governance Effect of New Media for Government Affairs: Evidence from Environmental Protection Official Weibo’s Postings

Liu Xin, Xu Hui

In the context of the increasingly urgent constraints on carbon peaking and carbon neutrality goals, and the insufficient establishment of a top-down long-term mechanism for carbon emissio...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240224.401

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 111 - 125

| F812.5;F830

The Employment Effect of Local Government Debt Governance

Li Zengfu, Xu Xiaozhu, Gan Yue

Since the implementation of the “4 trillion yuan” policy, the scale of local government debt has continued to rise, exacerbating systemic financial risks. At the same time, due to multip...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240620.201

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 50 - 64