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

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

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

| F831

Institutional Investors’ Green Attention and Corporate Greenwashing Behavior: Effects, Incentives, and Governance

Zhang Yun, Yang Zhenyu

Corporate green transformation is essential for achieving the goals of carbon peak and carbon neutrality, and their strategic greenwashing behavior can increase transition risks and hinder...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240819.201

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 95 - 110

| F276.1；F425

Industrial Strategic Investors and “Zombie” SOE Governance: A Study Based on the Similarity of Shareholder-Company Business Scope

Liu Lian, Cai Guilong, Zheng Guojian, et al

The property rights reform of state-owned enterprises (SOEs) is the core of China’s economic system reform and an important path to build and develop a Chinese-style modern economic syste...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20240224.101

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 93 - 108

| F230;F270

Does Corporate Digital Development Lead to the Crisis of Accounting Information Value Relevance?

Yu Yao

In the era of the digital economy, the relevance of accounting information is facing many doubts. Using a fixed effects model to test, this paper finds that when enterprises promote deeper...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.008

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 108 - 121,152

| F830.91

Common Institutional Investors and Stock Market Pricing Efficiency

Chen Zuohua, Lyu Fengjun

The improvement of stock market pricing efficiency is important for promoting the function of the capital market and maintaining the smooth operation of the market. As the deepening reform...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.003

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 35 - 49

| F275

Do Common Institutional Investors Improve Investment-Financing Maturity Mismatch? Based on Supply-chain Relationship Governance Mechanism

Zou Ying, Qi Ya, Shi Fuan

Common institutional investors integrate a powerful information resource network by simultaneously linking multiple listed companies in the industry, affecting the investment structure and...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.002

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 18 - 34

SPECIAL TOPIC | F270

Grass-roots Party Organization Construction and Corporate Innovation: Dual Perspectives Based on Governance Embedding and External Attention

Li Bin, Yao Yao, Li Haixia

This paper selects all A-share listed companies from 2008 to 2020 as the research sample, and examines the impact of grass-roots Party organization construction on corporate innovation. Th...

First published at: Jan 20, 2024

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doi:10.16538/j.cnki.fem.20230409.204

Foreign Economics & Management, Vol. 46, Issue 01, pp. 18 - 32

CORPORATE FINANCE | F270

Does Facial Attractiveness Bring Internet Traffic? A Study on the Relationship between the Release of Visual Annual Reports and Stock Liquidity

Gao Lifang, Yang Wenchao, Lin Mengchun, et al

The reform of the comprehensive registration system takes information disclosure as the central task, which requires listed companies to improve information disclosure quality and strength...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230905.202

Foreign Economics & Management, Vol. 45, Issue 12, pp. 64 - 79

| F23

Overrating One’s Own Strength? A Research on the Market Reaction to Minority Shareholder Litigation

Zhao Ruirui, Chen Yunsen

Safeguarding the rights of minority investors is a crucial task in maintaining the healthy development of the capital market. The report to the 20th National Congress of the Communist Part...

First published at: Nov 03, 2023

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doi:10.16538/j.cnki.jfe.20230517.101

Journal of Finance and Economics, Vol. 49, Issue 11, pp. 65 - 79

| F272.3

The Governance Effect of Investor Site Visit on Corporate Ponzi Financing: Seeing the Truth or Seeing in the Fog?

Wang Yipan, Zhang Hanxiao

In recent years, the financial market has witnessed frequent incidents of uncertainty and instability, with various risks overlapping and continuing to ferment. As the main financing body ...

First published at: Oct 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.05.005

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 61 - 76