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

SPECIAL TOPIC | F270

Judicial Specialization Reform and Corporate Short-term Loans for Long-term Investment: Evidence from the Establishment of Bankruptcy Courts

Zhen Yuhan

This paper utilizes the establishment of bankruptcy courts across China since 2019 as a quasi-natural experiment to empirically investigate the impact of judicial specialization reform on ...

First published at: Jan 20, 2025

View: HTML | PDF | Download PDF(980.0 KB) | ESI

doi:10.16538/j.cnki.fem.20240827.201

Foreign Economics & Management, Vol. 47, Issue 01, pp. 54 - 69

| F812

Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration

Chu Deyin, Cheng Yangfan, Liu Wenlong

In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to th...

First published at: Nov 03, 2024

View: HTML | PDF | Download PDF(928.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20240615.403

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 140 - 154

| F205

Does Environmental Protection Hinder Economic Growth? Based on the Vertical Reform of Environmental Protection Departments in the National Key Ecological Function Zones

Lin Liguo, Du Hongyu

Over the past decade, China has made many remarkable achievements in ecological civilization, but some regions still face the problem of frequent natural disasters. In 2010, the State Coun...

First published at: Sep 03, 2024

View: HTML | PDF | Download PDF(1092.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20240804.101

Journal of Finance and Economics, Vol. 50, Issue 09, pp. 78 - 93

SPECIAL TOPIC | F270

The Impact of Registration System Reform on the “Performance Deterioration” of IPO Companies: A Quasi-natural Experiment

Mao Jie, Wu Hanqiu, Xu Yupeng

Taking all A-share IPO companies from 2018 to 2021 as the sample, this paper constructs a PSM-DID model to empirically study the impact of the registration system reform on the “performan...

First published at: Jun 20, 2024

View: HTML | PDF | Download PDF(807.7 KB) | ESI

doi:10.16538/j.cnki.fem.20240120.202

Foreign Economics & Management, Vol. 46, Issue 06, pp. 35 - 49

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

Zhao Yichao, Liu Hang

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

View: HTML | PDF | Download PDF(877.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

| F275

SOE Mixed-ownership Reform and Investment Flexibility

Peng Muze, Jin Qinglu

Mixed-ownership reform is an important direction of the reform of state-owned enterprises (SOEs) in China. In the mixed-ownership reform, the establishment of market-oriented governance me...

First published at: Mar 03, 2024

View: HTML | PDF | Download PDF(802.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20230316.102

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 109 - 121

| F276.1；F425

Industrial Strategic Investors and “Zombie” SOE Governance: A Study Based on the Similarity of Shareholder-Company Business Scope

Liu Lian, Cai Guilong, Zheng Guojian, et al

The property rights reform of state-owned enterprises (SOEs) is the core of China’s economic system reform and an important path to build and develop a Chinese-style modern economic syste...

First published at: Mar 03, 2024

View: HTML | PDF | Download PDF(946.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20240224.101

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 93 - 108

| F832

Local Financial Supervision Reform and the Return of Entity Enterprises to Their Basics: Based on the Quasi-natural Experiment of Local Financial “Office-Promoted-to-Bureau”

Wang Lei, Chen Jing, He Jing

In recent years, much profit-seeking real capital has strayed outside the central financial supervision system, prompting localities to become the hardest hit by various financial chaos. T...

First published at: Jan 03, 2024

View: HTML | PDF | Download PDF(918.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20231121.101

Journal of Finance and Economics, Vol. 50, Issue 01, pp. 19 - 33

| F062.6

Redistribution Effect of the Pre-tax Deduction Reform of Employee Education Funds: Theoretical Logic and Empirical Evidence

Liu Yanan, Shao Yihang, Xue Yongyuan

Within-firm income inequality is one source of social disparity. Many studies have indicated that corporate tax benefits could worsen within-firm income inequality while promoting firm gro...

First published at: Sep 03, 2023

View: HTML | PDF | Download PDF(933.3 KB) | ESI

doi:10.16538/j.cnki.jfe.20230617.402

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 49 - 63

| F124;D61

The Inner Logic of “Eating the Rice of Reform and Taking the Path of Opening-up”

Yang Xiaoyong, Liu Fang

The reform and opening-up is a key measure that determines the fate of contemporary China, and it still has important value for the development of contemporary China. Comprehensively deepe...

First published at: Oct 01, 2023

View: HTML | PDF | Download PDF(1258.1 KB) | ESI

doi:10.16538/j.cnki.jsufe.2023.05.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 122 - 136