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

| F425

The Continuity of National Spirit and Corporate Risk-taking: A Perspective on Contingent Governance Capacity

Amid accelerating global transformation and profound environmental restructuring, the surge in corporate risk-taking poses a severe threat to the survival of firms, with excessive risk exp...

First published at: Aug 03, 2026

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doi:10.16538/j.cnki.jfe.20260619.302

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 154 - 168

| F275.5

Research on Debt Maturity Mismatch in Family Firms

Li Ziyi, Lyu Changjiang, Deng Yuemeng

Despite decelerating economic growth, China’s macro leverage ratio remains on the rise. Concurrently, the widespread debt maturity mismatch, characterized by “short-term borrowing for lo...

First published at: Aug 03, 2026

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doi:10.16538/j.cnki.jfe.20260521.301

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 139 - 153

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

| G31；F23

Global Supply Chain Risks, Domestic Substitution for Imports, and Innovation among Upstream Suppliers

Sheng Bin, Hao Xiazhen, Zhang Luwen

Against the backdrop of rising global protectionism and increasingly stringent export controls on critical technologies, downstream firms in China face heightened risks of disruptions in t...

First published at: Aug 03, 2026

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doi:10.16538/j.cnki.jfe.20260611.201

Journal of Finance and Economics, Vol. 52, Issue 08, pp. 4 - 19

| F832

The Spillover Effects of China’s Carbon Market Development on the Bond Market: A Perspective from Bond Credit Spreads

Hu Jun, Li Qian, Song Xianzhong

Since 2011, China has established pilot carbon emission trading schemes (ETS), commonly known as “carbon markets”, across eight provincial and municipal regions. In 2021, a unified natio...

First published at: Jul 03, 2026

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doi:10.16538/j.cnki.jfe.20260523.201

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 94 - 108,138

| F830

Does Patient Capital Promote Breakthroughs in Technological Bottlenecks?

Li Jie, Chen Chen, Zhang Yongjie, et al

Against the backdrop of intensified global competition and increasingly severe constraints on key core technologies, how to achieve breakthroughs in bottleneck technologies has become a ke...

First published at: Jul 03, 2026

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doi:10.16538/j.cnki.jfe.20260314.102

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 65 - 78,93

| F272；F832.4；P467

The Cross-firm Spillover Effect of Supplier Climate Risk: A Perspective Based on the Debt Financing Costs of Client Firms

Zhang Qihao, Pan Ailing, Fang Lingrui

In recent years, global climate change has exhibited a clear trend of acceleration, generating an increasingly far-reaching impact on the economic system and social development. As fundame...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260410.201

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 124 - 138

| F812；F832

Transition in Land Financing Models and the Prevention and Control of Local Debt Risks

Song Shangbin, Wang Chong

Under land financing models, the implicit debt of local governments not only triggers debt risks but also transmits these risks to financial markets. To prevent and control debt risks, the...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260318.401

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 139 - 153

CORPORATE GOVERNANCE | F270

Trading Homogeneity among Institutional Investors and Left-tail Systemic Risks

Chen Kai, Lu Rong, Qin Shan

“Investor primacy” serves as the cornerstone for the high-quality development of capital markets. However, under the development model characterized by scale expansion and traffic orient...

First published at: May 20, 2026

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doi:10.16538/j.cnki.fem.20260118.204

Foreign Economics & Management, Vol. 48, Issue 05, pp. 93 - 109