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

Employee-AI Collaboration and Bootlegging: A Moderated Dual-path Model

Employee-AI collaboration holds significant potential for driving employee innovation. Moving beyond traditional focus on employees’ formal innovation, this paper examines the impact of e...

First published at: Oct 20, 2024

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doi:10.16538/j.cnki.fem.20240901.104

Foreign Economics & Management, Vol. 46, Issue 10, pp. 89 - 104

CORPORATE GOVERNANCE | F270

Does Digital Finance Help Reduce Corporate Violations? An Empirical Study Based on A-share Listed Companies

Dong Xiaohong, Pan Chengshuang, Lyu Jing

Taking A-share listed companies from 2011 to 2020 as the research object, this paper explores the impact and mechanism of digital finance on corporate violations. The research findings ind...

First published at: Sep 20, 2024

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doi:10.16538/j.cnki.fem.20240524.203

Foreign Economics & Management, Vol. 46, Issue 09, pp. 17 - 30

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

| F23；F27

The Enabling Effect of New-generation Information Technology: Evidence from Corporate Leverage Manipulation

Yang Deming, Cao Jing, Lu Ming

Deleveraging is a crucial goal of the supply-side reform, but leverage manipulation hampers regulatory oversight, masks the true leverage level in listed companies, and increases financial...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.101

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 34 - 48

CORPORATE FINANCE | F270

Quarterly Operating Information Disclosure and Audit Fees: A Study on the Spillover Effect of Non-financial Information Disclosure Regulatory Innovation

Liu Zhenyu, Li Xuan, Liu Hao

Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-f...

First published at: May 20, 2024

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doi:10.16538/j.cnki.fem.20230617.202

Foreign Economics & Management, Vol. 46, Issue 05, pp. 104 - 119

| F49;C913.4

Information Technology Progress, Medical Information Spillover, and Patients’ Medical Choices

Jin Weidong, Zheng Haotian, Xue Xiaoliang

In recent years, China has continuously increased the input of primary medical resources to solve the problem of “difficult and expensive medical treatment”. However, many patients do no...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240315.301

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 79 - 92

| D996

Evolution, Logic, and Implementation of ESG

Zheng Shaohua, Wang Hui

ESG has become a highly scrutinized corporate governance issue by policymakers and academia in recent years. While ESG can be traced back to early corporate social responsibility, which po...

First published at: Aug 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.04.009

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 04, pp. 124 - 138

CORPORATE FINANCE | F270

Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement

Wei Zhihua, Xiang Xueman, Xiao Manli

Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It als...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20230409.202

Foreign Economics & Management, Vol. 46, Issue 03, pp. 88 - 105

| F427

A Research on the Entrepreneurial Effect of Digital Consumption Policies

Wang Hui, Liu Xujun

At present, China’s information consumption has entered a new stage of capacity expansion and quality improvement. New forms of consumption, brought by digital technology, such as informa...

First published at: Mar 03, 2024

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doi:10.16538/j.cnki.jfe.20230816.301

Journal of Finance and Economics, Vol. 50, Issue 03, pp. 49 - 63

| F273.1；F49

Can Data Element Marketization Promote Enterprise Green Innovation? A Quasi-natural Experiment Based on the Establishment of Urban Data Trading Platforms

Zheng Guoqiang, Zhang Xinyuan, Zhao Xinyu

Data elements have become an important driving force for green innovation in enterprises, and promoting the market-oriented allocation of data elements is of great significance in releasin...

First published at: Jun 01, 2024

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doi:10.16538/j.cnki.jsufe.2024.03.003

Journal of Shanghai University of Finance and Economics, Vol. 26, Issue 03, pp. 33 - 48