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Same Tag Articles
【With the same tag:【reform】 Found 83 articles】
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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
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ESI
doi:
10.16538/j.cnki.fem.20240120.202
Foreign Economics & Management
, Vol. 46, Issue 06
, pp. 35 - 49
| F241.4
Does Comprehensive Medical
Reform
Boost Household Consumption? Evidence Based on a Quasi-natural Experiment
Lu Jin
,
Wang Wei
Consumer spending is the primary driving force behind China’s economic growth. However, in recent years, there has been a lower inclination towards consumption among Chinese residents. Co...
First published at: May 03, 2024
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(857.9 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20231214.402
Journal of Finance and Economics
, Vol. 50, Issue 05
, pp. 93 - 107
| 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
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(877.7 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20240415.101
Journal of Finance and Economics
, Vol. 50, Issue 05
, pp. 64 - 78
| F276
Will Appointment of Directors by State-owned Shareholders Guide Private Enterprises to Treat Their Employees Well?
Qian Aimin
,
Xiao Yichen
,
Zhu Dapeng
The appointment of directors to participate in board voting provides institutional protection for state-owned shareholders to exercise their rights. In addition, directors appointed by sta...
First published at: Apr 03, 2024
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(952.4 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20231215.302
Journal of Finance and Economics
, Vol. 50, Issue 04
, pp. 139 - 153
| 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
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(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
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(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
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(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
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(933.3 KB) |
ESI
doi:
10.16538/j.cnki.jfe.20230617.402
Journal of Finance and Economics
, Vol. 49, Issue 09
, pp. 49 - 63
SPECIAL TOPIC
| F270
“Reverse Mixed
Reform
” and Tax Avoidance of Private Enterprises
Zhai Shuping
,
Fan Run
,
Miao Qing
In 2013, the Third Plenary Session of the 18th Central Committee of the CPC proposed “actively developing the mixed-ownership economy”, which opened a new round of mixed-ownership reform...
First published at: Aug 20, 2023
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(756.4 KB) |
ESI
doi:
10.16538/j.cnki.fem.20220905.204
Foreign Economics & Management
, Vol. 45, Issue 08
, pp. 34 - 50
| 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
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(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
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