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

| F275

Financial and Accounting Supervision by the Government and Enterprise Cost Stickiness: Evidence from the Random Inspection of Accounting Information Quality by the Ministry of Finance

Yuan Lu, Wang Jisen, Pan Jun, et al

In recent years, the Ministry of Finance has consistently strengthened financial and accounting supervision in alignment with China’s economic development stage and policy objectives. Fin...

First published at: Feb 03, 2026

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doi:10.16538/j.cnki.jfe.20250506.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 124 - 138

CORPORATE GOVERNANCE | F270

Intra-firm Decision Rights Allocation and Strategic Disclosure of Earnings Forecasts

Pan Yilin, Huang Tingting, Zhu Kai

This paper examines how intra-firm decision rights allocation affects the strategic disclosure of management earnings forecasts. The study shows that, in firms with centralized decision ri...

First published at: Feb 20, 2026

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doi:10.16538/j.cnki.fem.20251111.201

Foreign Economics & Management, Vol. 48, Issue 02, pp. 82 - 99

| F241.4

A Research on the Individual Choice of Informal Employment in the Era of the Digital Economy

Chen Lin, Yu Linhui, Gao Yanli

As a novel economic paradigm, the digital economy has become a key driver of innovation and inclusive growth worldwide, and has given rise to new forms and modes of employment. While exist...

First published at: Dec 04, 2025

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doi:10.16538/j.cnki.jfe.20250315.101

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 106 - 120

| F270

Public Data Access and Nonlocal Development of Enterprise Groups

Wen Wen, Sun Yajie, Niu Yuhao

Public data access helps stimulate the value of data resources and promote the construction of digital China. It is a key measure to promote the free flow of data elements and activate the...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20241231.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 64 - 78

| F49；F42

Digital Divide, Wealth Inequality, and Information Inclusive Policies: An Empirical Analysis Based on the HANK Model

Zhao Wei, Li Yong, Wang Yu, et al

In the widespread adoption of the Internet and the rapid development of digital technology, the importance of data elements has become increasingly prominent. However, the heterogeneous di...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250318.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 19 - 34,78

| F271.1

VIE Listing Mode, Dual-class Share Structure, and Stock-price Crash Risk: Based on Empirical Evidence from Chinese Enterprises Listed in the United States

Han Jinhong, Zeng Xiao, Jin Qinglu

Variable interest entity (VIE) mode is a unique creation and realistic choice for Chinese enterprises to list. It plays a positive role in expanding corporate financing channels and promot...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20231121.102

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 138 - 152

CORPORATE FINANCE | F270

Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management

Zeng Ceng, He Siyi

Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious under...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250409.201

Foreign Economics & Management, Vol. 47, Issue 09, pp. 137 - 152

| 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

| 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