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

| F275.5;F832.1

Will Interbank Cooperation Affect Corporate Leverage Manipulation? A Quasi-natural Experiment Based on Joint Bank Credit

Wang Shengnian, Huang Jichen, Ren Chao

High leverage is one of the significant risk challenges currently facing the Chinese economy. The Administrative Measures for Joint Credit by Banking Financial Institutions (Trial) aims to...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20250319.301

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 138 - 152

| F812

Bank Credit Lines, Credit Utilization Rate, Urban Investment Bond Pricing

Chen Shanshan, Cai Dongmei, Zhong Ninghua

As of the end of 2023, local government finance vehicles (LGFVs) had 72 trillion yuan in interest-bearing debt, with only a 71.48% coverage ratio for maturing debt from operating cash flow...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20250222.201

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 96 - 109

| 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

| F270

Investor ESG Information Dissemination and Corporate ESG Performance: Empirical Evidence Based on Online Interactive Platform

Li Junchao, Ren Guangqian, Zhao Mengjie, et al

According to the stakeholder theory, the value identification of stakeholders has become an important factor for firms to gain competitive advantages and sustain long-term development. Wit...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240117.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 34 - 49

| 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

| F239.44;F812.7

Technology-empowered Auditing: The Market Economy Effect of Informationization Construction in Audit Institutions—Micro Evidence from the Pricing of Local Treasury Bond Issuance

Wang Yu, Wei Lai, Pan Jun

As the era evolves, digital transformation is profoundly reshaping the audit industry’s development landscape. “Technology-empowered Auditing” becomes the core driver of audit work in t...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.008

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 109 - 123

| 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