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

| F062.2；F832

Does ESG Rating Divergence Affect Capital Market Pricing Efficiency? An Analysis on the Stock Price Synchronicity of Listed Companies

Chen Hongtao, Yin Haifeng, Zhang Tianshu, et al

With the widespread use of ESG in investment and company evaluation, ESG rating has become an indispensable factor in the capital market. However, due to the emergence of different ESG rat...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240116.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 65 - 80

| F23；F830.91；F830.59

Integrated Information Disclosure, Information Processing Costs, and Investment Willingness: An Experimental Study Based on Individual Investors’ Judgment

Zhou Bo, Li Jierou, Wang Shaofei

As an important development of the traditional annual report based on statements and figures, the management discussion and analysis (MD&A) is expected to enable investors to understan...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20240610.103

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 139 - 154

| F275；F832.51

The CSRC’s Random Inspection System and Goodwill Impairments of Listed Companies

Hu Guoqiang, Sun Wenxiang, Hou Congcong

Listed companies in China commonly exhibit insufficient or delayed recognition of goodwill impairments (GI). While the China Securities Regulatory Commission (CSRC) plays a vital role in p...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250225.202

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 110 - 124

| D922.29

The ESG Information Disclosure System from the Perspective of Rights-power Legal Theory

Ye Wenping, Lin Yuanben

Identifying the core mainstay of the ESG information disclosure system is the theoretical premise for its systematic arrangement. The complex relationship between rights and power in the E...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.010

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 138 - 152

| F272

Data Asset Information Disclosure and Corporate Cooperative Culture

Chen Xiaoshan, Li Hanfei, Liu Hongduo

In the context of the deep integration of the digital economy and the real economy, data assets, as an emerging strategic resource for enterprises, have injected new vitality into the inno...

First published at: Apr 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.02.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 78 - 93

CORPORATE GOVERNANCE | F270

Will Bill Digitization Improve the Quality of Information Disclosure? Based on the Quasi-natural Experiment of the Establishment of Shanghai Commercial Paper Exchange Corporation Ltd.

Ma Lianfu, Ji Anqi

As a key foundation for capital market development, the quality of information disclosure by listed companies is crucial for financial services supporting real economic growth. Using data ...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240827.202

Foreign Economics & Management, Vol. 47, Issue 02, pp. 38 - 52

SPECIAL TOPIC | F270

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

Liu Maotao, Fang Xubing, Ying Wangjiang

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

| F275

Enterprise Innovation Information Disclosure and Patient Capital Recognition: Empirical Evidence Based on Institutional Investor Structure

Zhang Yue, Wang Shun, Zhou Zejiang

Patient capital is an investment approach that emphasizes long-term holdings and sustained returns. Its core philosophy is to maintain patience, adhere to long-term investments, and antici...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.003

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 31 - 46

CORPORATE GOVERNANCE | F270

Intensification or Networking: Media Focus on ESG and Supply-chain Configuration

Xie Jiaping, Dong Qi, Tan Weijie, et al

With the rise of the ESG sustainability concept, the media has played a crucial role in assisting firms in strengthening their ESG implementation. Media focus on ESG may offer a fresh appr...

First published at: Dec 20, 2024

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doi:10.16538/j.cnki.fem.20240724.202

Foreign Economics & Management, Vol. 46, Issue 12, pp. 101 - 118

| F424

Digital Disclosure: Cheap Talk or Walking the Talk? A Study Based on Annual Reports of Listed Companies

Li Xin, Yu Dianfan, Wang Chao

Based on the data of listed companies in China from 2011 to 2020, this paper adopts the deviation from the optimal residual method to identify the phenomenon of exaggerated disclosure in f...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240815.301

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 19 - 33