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

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

STRATEGIC MANAGEMENT | F270

Executive Attention Span and Internal Loop Strategies in Enterprises: Based on the Machine Learning Method

Zheng Weiwei, Lian Yanling, Fang Hanqing, et al

Enterprises utilize diversification strategies to overcome regional and industry barriers, serving as a crucial internal driver for enabling domestic economic cycles. This paper aims to ex...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20240903.101

Foreign Economics & Management, Vol. 47, Issue 09, pp. 3 - 23

INNOVATION RESEARCH | F270

Online Sales and Corporate Green Innovation: Externalized in the Form or Internalized in the Mind?

Cheng Bo, Zong Yunhan, Xiong Ting

Online sales, as a representative of the integration of the Internet and the digital economy, are an important initiative for enterprises to use the Internet for business mode innovation, ...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20240409.401

Foreign Economics & Management, Vol. 47, Issue 04, pp. 98 - 114

SPECIAL TOPIC | F270

Cybersecurity Risks and ESG Investments: An Explanation Based on the Reputation Insurance Mechanism

Zhang Caishi, Liu Yi

Although cybersecurity has become an unavoidable risk for firms, there is limited research on how firms can prevent and respond to cybersecurity risks. Based on the reputation insurance me...

First published at: Apr 20, 2025

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doi:10.16538/j.cnki.fem.20241024.204

Foreign Economics & Management, Vol. 47, Issue 04, pp. 3 - 20

STRATEGIC MANAGEMENT | F270

Will Subsidiary Coordination Complexity Enhance Firm Digital Attention? An Empirical Analysis Based on the Attention-based View

Song Yuanyang, Xu Feng, Hu Yan

Drawing from the attention-based view, this paper examines the impact of subsidiary coordination complexity on firm digital attention. Utilizing theoretical analysis and empirical evidence...

First published at: Feb 20, 2025

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doi:10.16538/j.cnki.fem.20240322.101

Foreign Economics & Management, Vol. 47, Issue 02, pp. 20 - 37

| F831

Institutional Investors’ Green Attention and Corporate Greenwashing Behavior: Effects, Incentives, and Governance

Zhang Yun, Yang Zhenyu

Corporate green transformation is essential for achieving the goals of carbon peak and carbon neutrality, and their strategic greenwashing behavior can increase transition risks and hinder...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240819.201

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 95 - 110

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

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doi:10.16538/j.cnki.fem.20230724.101

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

| F271

Can State Ownership Participation Improve Firms’ ESG Performance? Empirical Evidence from Private Listed Firms

Yu Han, Huang Shuang, Song Zengji

Environmental, social, and governance (ESG) is used to measure the sustainability of firm development. Essentially, the ESG concept requires firms to actively incorporate the interests of ...

First published at: Feb 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.01.005

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 01, pp. 64 - 78,123

SPECIAL TOPIC | F270

Grass-roots Party Organization Construction and Corporate Innovation: Dual Perspectives Based on Governance Embedding and External Attention

Li Bin, Yao Yao, Li Haixia

This paper selects all A-share listed companies from 2008 to 2020 as the research sample, and examines the impact of grass-roots Party organization construction on corporate innovation. Th...

First published at: Jan 20, 2024

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doi:10.16538/j.cnki.fem.20230409.204

Foreign Economics & Management, Vol. 46, Issue 01, pp. 18 - 32

CORPORATE FINANCE | F270

Does Facial Attractiveness Bring Internet Traffic? A Study on the Relationship between the Release of Visual Annual Reports and Stock Liquidity

Gao Lifang, Yang Wenchao, Lin Mengchun, et al

The reform of the comprehensive registration system takes information disclosure as the central task, which requires listed companies to improve information disclosure quality and strength...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230905.202

Foreign Economics & Management, Vol. 45, Issue 12, pp. 64 - 79