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

CORPORATE FINANCE | F270

Impression Management of Goodwill Impairment Firms and R&D Expenditure Capitalization: Empirical Evidence from 2007-2021 A-Share Listed Companies

Dong Xinge, Han Liangliang, Dong Yinghou

The credibility of firms gradually collapses with the increase of goodwill impairment, so recovering the loss of reputation and stock price caused by goodwill impairment has become the top...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230831.201

Foreign Economics & Management, Vol. 46, Issue 05, pp. 86 - 103

| F272

ESG Performance and Enterprise Specialization:Evidence Based on Listed Companies in China

Ma Rong, Wang Guangli, Dou Jianmin

Under the new development paradigm, the promotion of enterprise specialization is crucial to promoting high-quality and sustainable development of enterprises and enhancing the position of...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.401

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 19 - 33

INNOVATION RESEARCH | F270

Open Knowledge Disclosure: A Review and Prospects

Liu Ziyu, Du Yushen

Traditional innovation economics holds that the free disclosure of innovation achievements by enterprises is a kind of irrational behavior because it dramatically weakens the excess profit...

First published at: Apr 20, 2023

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doi:10.16538/j.cnki.fem.20220622.402

Foreign Economics & Management, Vol. 45, Issue 04, pp. 104 - 118

| F275

Can the Market Identify the Management’s “Duplicity”? Evidence from the Annual Report’s Tone and Insider Trading

Zhang Cheng, Zeng Qingsheng, Liang Siyuan

Compared with financial information, textual information has higher transmission efficiency for outside investors who lack professional analysis capabilities (Baginski, et al., 2016). Howe...

First published at: Apr 03, 2021

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doi:10.16538/j.cnki.jfe.20201015.101

Journal of Finance and Economics, Vol. 47, Issue 04, pp. 154 - 168

INNOVATION RESEARCH | F270

Media Attention of Charitable Donations and Enterprise Innovation

Ou Jinwen, Chen Yisong, Lin Zhouyu

Enterprises have a strong incentive to seek and obtain the attention and support from many stakeholders including the market and the government. Specifically, by actively publicizing their...

First published at: Apr 20, 2021

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doi:10.16538/j.cnki.fem.20200821.403

Foreign Economics & Management, Vol. 43, Issue 04, pp. 111 - 122

| F207

Does Economic Growth Target Affect Enterprise Risk-taking? Based on the Dual Perspectives of Market and Government

Huang Liangxiong, Ma Minghui, Wang Xianbin

Enterprise risk-taking is an index reflecting the tendency of enterprises to pursue high profits and the willingness to take risks. If enterprises want to develop and grow, they must choos...

First published at: Jan 03, 2021

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doi:10.16538/j.cnki.jfe.20200917.304

Journal of Finance and Economics, Vol. 47, Issue 01, pp. 62 - 76,93

| F275.5; F832.5

Enterprise R&D Innovation and Bond Credit Spreads: Analysis Based on the Signal Transmission Theory

Yang Zhiqiang, Yuan Meng, Zhang Yuting

In an increasingly competitive economic market, R&D innovation is not only an important mean for enterprises to maintain core competitiveness and create benefits, but also a focus for ...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.004

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 42 - 60

公司财务 | F270

Investor Sentiment and Industrial Structure Upgrading: Based on the Perspectives of “Investment and Financing Effect” and “Signal Effect”

Li Linbo, Liu Weiqi

In our main analyses, we use two hypotheses to examine the effect of investor sentiment on industrial upgrading. The first is the investment and financing hypothesis, which is synthesized ...

First published at: Feb 01, 2020

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doi:10.16538/j.cnki.fem.20190816.002

Foreign Economics & Management, Vol. 42, Issue 02, pp. 111 - 123

| F270

The Impact of Market Signals on Credence Products:The Moderator Role of Self-construal

Shen Manqiong, Wang Haizhong, Liu Di, et al

In recent years, researchers and marketers have tried to figure out the impact factors of adopting credence products. Previous research tries to answer this question on the lens of enterpr...

First published at: Nov 01, 2019

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doi:10.16538/j.cnki.fem.20190813.003

Foreign Economics & Management, Vol. 41, Issue 11, pp. 99 - 113

| F276

R&D Subsidies and Financing Constraints: Based on the Signaling Theory

Li Jun, Wan Junbao

R&D subsidies have been well established as an important way to alleviate corporate financing constraints. The existing literature on R&D subsidies mainly focuses on its resource e...

First published at: Dec 01, 2019

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doi:10.16538/j.cnki.jsufe.2019.06.006

Journal of Shanghai University of Finance and Economics, Vol. 21, Issue 06, pp. 81 - 95,152