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

SPECIAL TOPIC | F270

National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project

Liu Yangyang, Wang Shengnian

Managing default risk in state-owned enterprises (SOEs) is critical to national economic security and financial stability. The advancement of national audit informatization, centered on th...

First published at: Aug 20, 2026

View: HTML | PDF | Download PDF(837.1 KB) | ESI

doi:10.16538/j.cnki.fem.20260508.201

Foreign Economics & Management, Vol. 48, Issue 08, pp. 59 - 76

SPECIAL TOPIC | F270

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Wang Chensheng, Yang Le, Zhang Yue

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

View: HTML | PDF | Download PDF(1761.2 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

| F832

The Spillover Effects of China’s Carbon Market Development on the Bond Market: A Perspective from Bond Credit Spreads

Hu Jun, Li Qian, Song Xianzhong

Since 2011, China has established pilot carbon emission trading schemes (ETS), commonly known as “carbon markets”, across eight provincial and municipal regions. In 2021, a unified natio...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(1330.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20260523.201

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 94 - 108,138

| F830

Does Patient Capital Promote Breakthroughs in Technological Bottlenecks?

Li Jie, Chen Chen, Zhang Yongjie, et al

Against the backdrop of intensified global competition and increasingly severe constraints on key core technologies, how to achieve breakthroughs in bottleneck technologies has become a ke...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(1278.6 KB) | ESI

doi:10.16538/j.cnki.jfe.20260314.102

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 65 - 78,93

| F272；F832.4；P467

The Cross-firm Spillover Effect of Supplier Climate Risk: A Perspective Based on the Debt Financing Costs of Client Firms

Zhang Qihao, Pan Ailing, Fang Lingrui

In recent years, global climate change has exhibited a clear trend of acceleration, generating an increasingly far-reaching impact on the economic system and social development. As fundame...

First published at: Jun 03, 2026

View: HTML | PDF | Download PDF(764.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20260410.201

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 124 - 138

| F812；F832

Transition in Land Financing Models and the Prevention and Control of Local Debt Risks

Song Shangbin, Wang Chong

Under land financing models, the implicit debt of local governments not only triggers debt risks but also transmits these risks to financial markets. To prevent and control debt risks, the...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(898.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20260318.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 139 - 153

CORPORATE GOVERNANCE | F270

Trading Homogeneity among Institutional Investors and Left-tail Systemic Risks

Chen Kai, Lu Rong, Qin Shan

“Investor primacy” serves as the cornerstone for the high-quality development of capital markets. However, under the development model characterized by scale expansion and traffic orient...

First published at: May 20, 2026

View: HTML | PDF | Download PDF(753.5 KB) | ESI

doi:10.16538/j.cnki.fem.20260118.204

Foreign Economics & Management, Vol. 48, Issue 05, pp. 93 - 109

| F272

Local Government Internet Information Risk Governance, Information Costs, and Enterprise Vertical Specialization

Jiang Muzi, Lu Dong, Chen Ying

With data deeply embedded in enterprise operations, Internet information risks have become externalized and systemic, severely threatening enterprise stability. In this context, enterprise...

First published at: May 03, 2026

View: HTML | PDF | Download PDF(976.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20250624.102

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 35 - 49

| F424

Domestic Circulation and the External Risk Exposure of Industrial Chains

Zhou Hongwei, Fan Junfeng, Zhang Luwen, et al

Against the backdrop of multiple uncertainties including international economic and trade frictions, geopolitical conflicts, and external technological sanctions, building a new “dual cir...

First published at: Aug 01, 2026

View: HTML | PDF | Download PDF(848.9 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.04.007

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 04, pp. 89 - 104

| F275

Government Procurement and Supply Chain Stability

Zhou Zejiang, Chen Xin, Wang Shun

Against the backdrop of accelerating restructuring of global industrial and supply chains, ensuring the security and stability of supply chains has become a critical factor in achieving hi...

First published at: Apr 03, 2026

View: HTML | PDF | Download PDF(752.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20250822.101

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 78 - 93