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

CORPORATE FINANCE | F270

Impression Management of Goodwill Impairment Firms and R&D Expenditure Capitalization: Empirical Evidence from 2007-2021 A-Share Listed Companies

Dong Xinge, Han Liangliang, Dong Yinghou

The credibility of firms gradually collapses with the increase of goodwill impairment, so recovering the loss of reputation and stock price caused by goodwill impairment has become the top...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230831.201

Foreign Economics & Management, Vol. 46, Issue 05, pp. 86 - 103

ENTREPRENEURSHIP RESEARCH | F270

Entrepreneurial Intention and Entrepreneurial Action: A Review and Prospects

He Liangxing, Zhang Yuli

The current studies show a double-pronged situation: The consistency between entrepreneurial intention and entrepreneurial action and the discrepancy between the two coexist. Centering on ...

First published at: May 20, 2022

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doi:10.16538/j.cnki.fem.20220321.401

Foreign Economics & Management, Vol. 44, Issue 05, pp. 64 - 78

CORPORATE FINANCE | F270

Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction

Mao Zhihong, Li Yan, Jin Long

With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to iss...

First published at: Mar 20, 2022

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doi:10.16538/j.cnki.fem.20210831.202

Foreign Economics & Management, Vol. 44, Issue 03, pp. 88 - 102

| F740.2

Reevaluation on China’s Real Trade Benefit: A Research Based on the Environmental Cost Embodied in Export Value Added

Li Zhen, Chen Tianming, Li Maolin, et al

The direct cause of Sino-US trade frictions lies in the fact that the US believes that China’s long-standing trade surplus has made China obtain the so-called “unequal interest...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jfe.2020.06.005

Journal of Finance and Economics, Vol. 46, Issue 06, pp. 64 - 78

| DF438.4

Dilemma and Outlet: Judgement of Insurable Interest in Property Insurance Contract

Zhang Liyi

In order to judge whether insurable interest exists in property insurance contract, mature theories are put forward in two major legal systems. Nowadays the theory of economic insurable in...

First published at: Jun 01, 2020

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doi:10.16538/j.cnki.jsufe.2020.03.009

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 03, pp. 124 - 137,152

| F038.2

Relevant Market Theory in the Digital Era：From the Unilateral Market to the Bilateral Market

Chen Lin, Zhang Jiacai

With the rocketing of the industrial economy and the digital economy, the EU has introduced a heavyweight competition policy in 2019, “Competition Policy for the Digital Era”. ...

First published at: Mar 01, 2020

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doi:10.16538/j.cnki.jfe.2020.03.008

Journal of Finance and Economics, Vol. 46, Issue 03, pp. 109 - 123

| F270

The “Dual” Effect of Diversification on Enterprise Innovation

Yang Xingquan, Li Wencong, Yin Xingqiang

Innovation is not only an important channel for enterprises to obtain excess returns (Porter, 1992), but also a key driver of sustainable economic growth in the country (Solow, 1957). Espe...

First published at: Aug 01, 2019

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doi:10.16538/j.cnki.jfe.2019.08.004

Journal of Finance and Economics, Vol. 45, Issue 08, pp. 58 - 71

| F019.6；F323.8

The Government’s Goal of Poverty Alleviation and the Deviation of Peasants’ Behavior Choice: Theory and Empirical Evidence from Industrial Poverty Alleviation Projects

Jin Yuan, Wang Shiyao

Under the strong constraint of the goal of eliminating poverty by 2020, the results induced by the acceleration of the government’s poverty alleviation policy may not be consistent w...

First published at: Jun 01, 2019

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doi:10.16538/j.cnki.jfe.2019.06.003

Journal of Finance and Economics, Vol. 45, Issue 06, pp. 29 - 41

| F822.2

House Demolition and Household Investment of Financial Risk Assets

Yuan Wei, Huang Rong

Family finance is becoming the focus of people’s attention. Family financial market participation, family asset selection and influencing factors are core issues of family financial ...

First published at: Apr 01, 2018

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doi:10.16538/j.cnki.jfe.2018.04.011

Journal of Finance and Economics, Vol. 44, Issue 04, pp. 143 - 152,封三

| F201

The Effect Paths of Forecasts of Macro-economic Growth by Accounting Information: Earnings Conduction and Risk Perception

Xiao Zhichao, Hu Guoqiang

With the rise in " from micro to macro” paradigm recently, the information of aggregate earnings gets much attention and its predictability for economic growth has been confirme...

First published at: Jan 01, 2018

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doi:10.16538/j.cnki.jfe.2018.01.005

Journal of Finance and Economics, Vol. 44, Issue 01, pp. 61 - 74