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

| F275；F832

Government-guided Funds and Corporate Resilience

In an increasingly complex global economic environment marked by heightened market competition, how to enhance resilience has become critical for firms to effectively navigate uncertainty ...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.301

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 109 - 124

| F062.6

The New Quality Productive Forces Effect of Public Data Opening: Based on the Perspective of Enterprise Digital Innovation

Li Ronghua, Wang Jiaojiao, Zhang Lei

The opening of public data is an important measure to awaken dormant data and promote the value creation of data elements. Innovation is a prominent feature of new quality productive force...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250216.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 50 - 63

CORPORATE FINANCE | F270

Data Assets and Corporate Financialization: Data Governance or Conceptual Hype?

Li Shu, Zhao Can, Xie Yanxiang

As a novel factor of production characterized by both resource and productivity attributes, data assets play a critical role, and it is essential to explore whether they can empower the re...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250624.201

Foreign Economics & Management, Vol. 47, Issue 10, pp. 21 - 38

CORPORATE GOVERNANCE | F270

From Short-term Survival to Long-term Development: A Review and Prospects of Organizational Resilience of Family Businesses

Liang Qiang, Zhang Jiamei, Xu Yuanrui

Strong organizational resilience can help enterprises cope with emerging opportunities and challenges in a complex environment. Previous studies have verified that family businesses are mo...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20231106.101

Foreign Economics & Management, Vol. 47, Issue 09, pp. 120 - 136

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

| F812.2

Will the Reform of Budget Networking Supervision Improve the Investment Efficiency of SOEs? Based on the Perspective of the NPC’s Budget Supervision

Liu Changgeng, Ding Chengze, Wu Ting, et al

Strengthening the budget supervision functions of the National People’s Congress (NPC) is a crucial aspect of modernizing the national governance system and governance capacity. Against t...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250726.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 93 - 107

STRATEGIC MANAGEMENT | F270

The Dynamic Evolution Mechanism of Hybrid Organizational Identity in Platform Enterprises: A Longitudinal Case Study of Pinduoduo

Liu Shasha, Wang Shuilian, Fu Hanhan

The issue of how platform enterprises evolve from being driven primarily by commercial interests to organizations that balance both economic and social missions is a significant topic. Emp...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250228.301

Foreign Economics & Management, Vol. 47, Issue 09, pp. 47 - 69,152

| F84

Will Green Insurance Promote Corporate Green Innovation? A Quasi-natural Experiment Based on Environmental Pollution Liability Insurance System

Huang Xiaobo, Tong Menghua, Ai Yongfang, et al

Green finance can effectively enhance the incentives of enterprises for green innovation, thus promoting high-quality economic development. However, compared with financial products such a...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.302

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 18 - 33

| F275

ESG Ratings and Corporate Tax Avoidance: An Explanation Based on Information Risks and Tax Shield Effects

Li Lu, Liu Xuena

Corporate tax avoidance activities not only reduce investment efficiency and increase stock price crash risks, but also undermine the fairness of the tax system and affect government tax r...

First published at: Jul 03, 2025

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doi:10.16538/j.cnki.jfe.20250422.302

Journal of Finance and Economics, Vol. 51, Issue 07, pp. 155 - 168

MARKETING | F270

Emotional Connection: Innovative Mechanisms for Product Interaction that Meet Users’ Emotional Needs

Wu Yao, Zou Bo, Chen Xintong, et al

As supply exceeds demand, user needs are increasingly shifting from functional requirements to emotional needs. However, there is a lack of in-depth research on how to meet users’ emotion...

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20241105.301

Foreign Economics & Management, Vol. 47, Issue 07, pp. 120 - 140