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

CORPORATE GOVERNANCE | F270

A Research on Corporate Internal and External Social Responsibility Deviation: From the Perspective of Regional Institutional Aspirations

Zheng Weiwei, Lian Yanling, Wang Yeen

The inconsistency between corporate internal and external social responsibility will exacerbate the wealth gap between different groups, which is not conducive to achieving the development...

First published at: Aug 20, 2024

View: HTML | PDF | Download PDF(835.7 KB) | ESI

doi:10.16538/j.cnki.fem.20230724.101

Foreign Economics & Management, Vol. 46, Issue 08, pp. 36 - 52

SPECIAL TOPIC | F270

Digital Transformation and High-quality Development of Firm Exports: From the Perspective of Export Technological Complexity

Niu Hua, Yu Zhenyue, Chen Junhong

Promoting corporate digital transformation is an important driving force for building a new development pattern and realizing high-quality economic development. Based on the matching data ...

First published at: Jul 20, 2024

View: HTML | PDF | Download PDF(707.7 KB) | ESI

doi:10.16538/j.cnki.fem.20240209.203

Foreign Economics & Management, Vol. 46, Issue 07, pp. 53 - 68

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

View: HTML | PDF | Download PDF(726.9 KB) | ESI

doi:10.16538/j.cnki.fem.20230831.201

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

| 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

| F062.9

Potential Comparative Advantages and the Effect of Key Industrial Policies: From the Perspective of Firm Zombification

Yang Ran, Jia Zhen, Lai Mingyong

Key industrial policies are important measures for the government to intervene in the economy with tangible hands, but in the actual process of policy implementation, key industrial polici...

First published at: Apr 03, 2024

View: HTML | PDF | Download PDF(925.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20231215.301

Journal of Finance and Economics, Vol. 50, Issue 04, pp. 4 - 18

CORPORATE GOVERNANCE | F270

The Impact of In-laws’ Involvement on Risk-taking Decisions in Family Firms: R&D Investment or Earnings Manipulation?

He Xiaogang, Qi Yangyang, Shu Xin

The antecedents of family firms’ risk-taking decisions have been the focus of scholarship for a long time. With more and more family members getting involved in business activities, there...

First published at: Mar 20, 2024

View: HTML | PDF | Download PDF(723.7 KB) | ESI

doi:10.16538/j.cnki.fem.20220914.101

Foreign Economics & Management, Vol. 46, Issue 03, pp. 69 - 87

| F425

Environmental Regulations and Fair Competition: Theoretical Logic, Realistic Analysis, and Harmonization Ideas—From the Perspective of Heterogeneous Firms

Tian Lulu, Han Chao, Jiang Chunhai

Ensuring that different market economic participants have an equal competitive standing is a prerequisite for maintaining the normal development of the market economy and creating a free a...

First published at: Apr 01, 2024

View: HTML | PDF | Download PDF(982.3 KB) | ESI

doi:10.16538/j.cnki.jsufe.2024.02.004

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 02, pp. 50 - 64

SPECIAL TOPIC | F270

How does the Fair Competition Review System Affect Firm TFP? From the Perspective of De-administrative Monopoly

Wang Jinghua, Bi Chao

Based on the promulgation of the Fair Competition Review System, this paper examines the impact of de-administrative monopoly on TFP from the perspective of enterprise productivity improve...

First published at: Jan 20, 2024

View: HTML | PDF | Download PDF(690.3 KB) | ESI

doi:10.16538/j.cnki.fem.20230724.201

Foreign Economics & Management, Vol. 46, Issue 01, pp. 48 - 61

| F830；X50

Green Finance and Firm Pollution Control

Jin Xiangyi, Zhang Wenfei

In order to promote environmental protection and pollution reduction, and achieve the path of green and low-carbon economic transformation and development, the Chinese government has ident...

First published at: Jan 03, 2024

View: HTML | PDF | Download PDF(1017.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20231016.402

Journal of Finance and Economics, Vol. 50, Issue 01, pp. 34 - 48

| F283

Does Firm Digitization Facilitate Cross-regional Capital Flows? Evidence from the Nonlocal Subsidiaries Owned by Listed Companies

Yu Dianfan, Zhang Jiacai, Chen Lei

Cross-regional capital flows are an important support for building a unified domestic market, and also an effective way to address the insufficient and unbalanced development of China’s r...

First published at: Dec 03, 2023

View: HTML | PDF | Download PDF(974.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20230715.302

Journal of Finance and Economics, Vol. 49, Issue 12, pp. 91 - 105