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

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

CORPORATE FINANCE | F270

Quarterly Operating Information Disclosure and Audit Fees: A Study on the Spillover Effect of Non-financial Information Disclosure Regulatory Innovation

Liu Zhenyu, Li Xuan, Liu Hao

Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-f...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230617.202

Foreign Economics & Management, Vol. 46, Issue 05, pp. 104 - 119

| D996

Evolution, Logic, and Implementation of ESG

Zheng Shaohua, Wang Hui

ESG has become a highly scrutinized corporate governance issue by policymakers and academia in recent years. While ESG can be traced back to early corporate social responsibility, which po...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.009

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 124 - 138

| F273.1；F49

Can Data Element Marketization Promote Enterprise Green Innovation? A Quasi-natural Experiment Based on the Establishment of Urban Data Trading Platforms

Zheng Guoqiang, Zhang Xinyuan, Zhao Xinyu

Data elements have become an important driving force for green innovation in enterprises, and promoting the market-oriented allocation of data elements is of great significance in releasin...

First published at: Jun 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.03.003

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 03, pp. 33 - 48

| D922.287

Safe Harbor Rules under Forward-looking Statements Disclosure: Applicable Obstacles and System Improvement

Qi Meng, Han Qingqing

The main function of the safe harbor rules promulgated for forward-looking statements disclosure is to provide a certain degree of exemption for forward-looking statements disclosure behav...

First published at: Apr 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.02.010

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 137 - 152

CORPORATE FINANCE | F270

Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

| F272

Negative List System and Enterprise Innovation Information Disclosure

Zhang Yue, Xu Yongbin, Wang Shun

The implementation of the negative list system for market access is conducive to creating a fair competitive environment and stimulating market competition vitality. As a key strategic inf...

First published at: Sep 03, 2023

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doi:10.16538/j.cnki.jfe.20230418.302

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 124 - 137,153

| F832；F062.2

Enterprise Ownership Attributes and Disagreements between Chinese and Foreign ESG Ratings

Ma Wenjie, Yu Bojian

ESG rating agencies have brought huge confusion to investors due to their differences in rating standards and systems. In particular, China’s state-owned enterprises and private enterpris...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.103

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 124 - 136

SPECIAL TOPIC | F270

ESG Information Disclosure: Connotation Analysis, Evaluation Method and Mechanism

Huang Jun, Wang Yuhe, Han Feifei, et al

Since the “double carbon” goal was proposed, as the infrastructure of the ESG ecosystem, the issue of ESG information disclosure has become a hot topic in theoretical and pract...

First published at: Jun 20, 2023

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doi:10.16538/j.cnki.fem.20221018.202

Foreign Economics & Management, Vol. 45, Issue 06, pp. 3 - 18

| D922.28

Optimization of the Typing System of Environmental Information Disclosure by Financial Institutions: EU Experience and China’s Approach

Wu Changhai, Wei Jie

Environmental information disclosure by financial institutions is one of the key points in promoting green finance. Currently, China’s legislation mainly divides the environmental informa...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.010

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 138 - 152