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

| F271.1

VIE Listing Mode, Dual-class Share Structure, and Stock-price Crash Risk: Based on Empirical Evidence from Chinese Enterprises Listed in the United States

Han Jinhong, Zeng Xiao, Jin Qinglu

Variable interest entity (VIE) mode is a unique creation and realistic choice for Chinese enterprises to list. It plays a positive role in expanding corporate financing channels and promot...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20231121.102

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 138 - 152

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

| 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

| F299.21;F812

Fiscal Digital Transformation and New Urbanization: Impact and Mechanism

Yu Wenguang, Sun Rong, Huang Yujuan

New urbanization is the key to promoting economic growth and an important way to achieve the Chinese path to modernization. With the development of the digital economy, the financial secto...

First published at: Feb 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.01.006

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 01, pp. 77 - 92

| D922.28

Risk Regulation on Abusing Algorithmic Power by Super-large Financial Service Platforms under Generative AI

Cheng Xuejun

Driven by generative AI, various algorithmic technologies and large models have rapidly evolved and deeply embedded into the financial service industry, promoting the development of new mo...

First published at: Dec 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.06.009

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 06, pp. 122 - 136

CORPORATE GOVERNANCE | F270

Do Corporate Violations Affect Regional Reputation? Based on the Market Reaction in the Same Region

He Yan, Meng Qingxi, Chang Yuxuan

Geographical relationship is an important factor in understanding the behavior of Chinese enterprises. Due to the important role of the government in resource allocation and the widespread...

First published at: Nov 20, 2023

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doi:10.16538/j.cnki.fem.20221228.203

Foreign Economics & Management, Vol. 45, Issue 11, pp. 79 - 96

SPECIAL TOPIC | F270

Digital Tax Enforcement and R&D Manipulation: A Quasi-natural Experiment Based on the “Golden Tax-III” Project

Zhang Yuming, Liu Han, Li Shuang, et al

The application of digital technology has a profound impact on government regulation and the business behavior of enterprises. Frontier researches have focused on the effect of digital tax...

First published at: Aug 20, 2023

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doi:10.16538/j.cnki.fem.20230226.203

Foreign Economics & Management, Vol. 45, Issue 08, pp. 3 - 16

CORPORATE GOVERNANCE | F270

“National Team” Ownership and Listed Companies’ Abnormal Stock Trading Halts

Wen Wen, Zhang Mengjiao

Abnormal stock trading halts occur frequently in the Chinese stock market. The proportion of listed companies with trading halts and the duration of trading halts are much more than those ...

First published at: Feb 20, 2023

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doi:10.16538/j.cnki.fem.20220601.203

Foreign Economics & Management, Vol. 45, Issue 02, pp. 22 - 40

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

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doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

| F230

Can Exchange Network Platform Interaction Mitigate Stock Price Crash Risk? Based on the Heterogeneity of Management Response Quality

Chen Hua, Sun Han, Shen Yinhong

Stock price crash risk brought about by drastic stock price fluctuations has become a hot topic of concern in both academic and practical circles, and scholars have explored the internal a...

First published at: Jun 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.03.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 03, pp. 92 - 107