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

INNOVATION RESEARCH | F270

Judicial Effectiveness Enhancement and Corporate Innovation: Evidence from the Reform of the Division between Complex and Simple Cases

Gu Cheng, Zhang Shushan, Zhang Peiwen, et al

The reform of the division between complex and simple cases is a key measure for advancing the rule of law and promoting the modernization of the national governance system and governance ...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20250808.401

Foreign Economics & Management, Vol. 48, Issue 08, pp. 113 - 132

SPECIAL TOPIC | F270

National Audit Informatization and Debt Default Risk of State-owned Enterprises: A Quasi-natural Experiment Based on the Golden Audit Phase III Project

Liu Yangyang, Wang Shengnian

Managing default risk in state-owned enterprises (SOEs) is critical to national economic security and financial stability. The advancement of national audit informatization, centered on th...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260508.201

Foreign Economics & Management, Vol. 48, Issue 08, pp. 59 - 76

SPECIAL TOPIC | F270

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Wang Chensheng, Yang Le, Zhang Yue

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

SPECIAL TOPIC | F270

From Resource Integration to Value Creation: Financial Shared Service Centers and Corporate Data AsSetization

Wang Fangjun, Liu Zenglian, Li Xiaorui, et al

As data have become a pivotal factor of production reshaping the landscape of production and competition, how to effectively promote corporate data assetization has emerged as a critical a...

First published at: Aug 20, 2026

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doi:10.16538/j.cnki.fem.20260617.202

Foreign Economics & Management, Vol. 48, Issue 08, pp. 3 - 20

STRATEGIC MANAGEMENT | F270

Rebirth from the Cocoon: How do New Quality Productive Forces Reshape the Value Creation Capability of Distressed Firms?

Yang Chan, Zhu Linghui, Chen Xinyi, et al

As a key engine for the transformation and upgrading of the modern economic system, new quality productive forces (NQPF) hold significant strategic value in addressing the challenges of co...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20260317.202

Foreign Economics & Management, Vol. 48, Issue 07, pp. 64 - 81

| F272.3

Data Security and Inter-firm Data Sharing: A Perspective BaSed on Incomplete Contracts

Ren Yuzhuo, Yang Ruilong, Wang Yizhao

In the digital era, data has become a pivotal factor of production, and promoting inter-firm data sharing is a key avenue for unlocking data’s latent value and enhancing overall social we...

First published at: Jul 03, 2026

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doi:10.16538/j.cnki.jfe.20260513.301

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 34 - 48

| F276

How does the “East-to-West Computing Resource Transfer” Project Empower Data Elements? An Analytical Framework Based on Elementization, Marketization, and serviceization

Dong Zhu, Dong Siying, Ma Pengfei

Computing power and data elements have become new drivers of China’s economic growth, and cross-regional deployment of computing power has emerged as a key measure to facilitate the devel...

First published at: Jul 03, 2026

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doi:10.16538/j.cnki.jfe.20260610.401

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 4 - 18

| F812

Tax Revenue Growth Pressure and Corporate Tax Compliance Governance: A Perspective Based on Corporate Tax Repayments

Chen Sixia, Liu Kailai, Chen Aihua

Following decades of high-speed growth, the Chinese economy has entered a “new normal” characterized by a deceleration of growth. Concurrently, the government has implemented large-scale...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260420.401

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 139 - 153

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

SPECIAL TOPIC I | F424

Mitigating “Involutionary” Price-cutting Competition: The Impact of Computing Power Deployment on Enterprise Markup Rates

Yin Qi, Fan Libo, Niu Biao

Enterprise markup rates, as a crucial indicator for assessing corporate pricing power and profit margins, hold significant importance in mitigating the “involutionary competition” dilemm...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260312.301

Foreign Economics & Management, Vol. 48, Issue 06, pp. 60 - 77