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

SPECIAL TOPIC II | F270

Will State-owned Capital Participation Improve Information Frictions in the Capital Market? Evidence on ESG Rating Divergence

Wang Xingyue, Wang Tao, Feng Qiaogen

In the face of widespread ESG information frictions in the capital market, will state-owned capital participation play an information governance role and thereby reduce the ESG rating dive...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260317.201

Foreign Economics & Management, Vol. 48, Issue 06, pp. 96 - 112

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

| F270

Innovation Network Embedding Positions and Industrial Chain Discourse Power

Zhang Feng, Ji Hanxiao

Amid China’s “dual circulation” development paradigm, the construction of an autonomous and controllable industrial chain discourse system has emerged as a core issue of competitiveness...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260223.301

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 50 - 63

| F272

Local Government Internet Information Risk Governance, Information Costs, and Enterprise Vertical Specialization

Jiang Muzi, Lu Dong, Chen Ying

With data deeply embedded in enterprise operations, Internet information risks have become externalized and systemic, severely threatening enterprise stability. In this context, enterprise...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20250624.102

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 35 - 49

| F424

Will Market Segmentation Lead to Supply Chain Disruption? Also on the Elimination of Barriers to Building a Unified Market

Lyu Yue, Zhang Jie, Chen Yongchang

Effectively enhancing supply chain resilience is not only an important foundation for ensuring the stable operation of firms, but also an inherent requirement for accelerating the developm...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260416.201

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 4 - 18

| F323

Digital Information Technology, Labor Bargaining Power, and Working Conditions of Migrant Workers

Jin Weidong, Li Chengfei, Xu Zhibing

Traditional labor and employment theories argue that workers can strive for better working conditions through the “exit-voice” mechanism. However, for a long time, constrained by informa...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20251217.302

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 34 - 48

SPECIAL TOPIC I | F270

Corporate ESG “Greenwashing”: Manifestations, Motives, and Governance Mechanisms

Yang Guochao, Liu Shaoqing, Pan Yang

With the global proliferation of ESG principles, corporate ESG “greenwashing”—defined as the strategic use of false, selective, or exaggerated disclosures to project a public image supe...

First published at: Apr 20, 2026

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doi:10.16538/j.cnki.fem.20260118.201

Foreign Economics & Management, Vol. 48, Issue 04, pp. 3 - 22

| F832.0

A Research on the Impact of Sci-Tech Financial System Innovation on Key Digital Technology Innovation: Evidence from “Tech-focused Bank Branches”

Liu Jinhua, Yang Mengjia, Chen Shanshan

Against the background of the accelerating global technological revolution, key digital technologies have become the core field of competition among major countries. Yet innovation activit...

First published at: Mar 02, 2026

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doi:10.16538/j.cnki.jfe.20260210.201

Journal of Finance and Economics, Vol. 52, Issue 03, pp. 34 - 48

| 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