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

Will ESG Funds Drive Corporate Social Innovation? An Agentic Perspective of Institutional Logics

Corporate social innovation and corporate social responsibility can both be categorized as forms of corporate social action, but the former emphasizes proactive and innovative solutions to...

First published at: Jun 20, 2026

View: HTML | PDF | Download PDF(746.5 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.204

Foreign Economics & Management, Vol. 48, Issue 06, pp. 113 - 134

SPECIAL TOPIC I | F270

“Profit Priority” or “Growth Priority”? A Study on the Impact of Strategic Orientations of Emerging Market Enterprises on Corporate Green Innovation

Liu Xintao, Deng Xinming, Zhang Yichi, et al

Based on the context of China’s emerging markets, this paper explores the heterogeneous impacts of strategic orientations (profit-oriented strategy and growth-oriented strategy) on green ...

First published at: Jun 20, 2026

View: HTML | PDF | Download PDF(841.6 KB) | ESI

doi:10.16538/j.cnki.fem.20260310.401

Foreign Economics & Management, Vol. 48, Issue 06, pp. 40 - 59

| F230.9

Accounting Philosophy Reconstruction: Grounded in China’s Institutional Framework and the Intelligent Industrial Revolution

Huang Sujian, Yang Yimin, Zhang Qiwang

This paper examines how accounting philosophy can be reconstructed under the dual conditions of China’s socialist basic economic system and the Intelligent Industrial Revolution. It argue...

First published at: Apr 03, 2026

View: HTML | PDF | Download PDF(704.8 KB) | ESI

doi:10.16538/j.cnki.jfe.20260215.201

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 4 - 18

CORPORATE FINANCE | F270

Official Visits and Bond Issuance Spreads

Hou Xueming, Zhu Liang, Wang Shaofei

This paper studies the impact of official visits on bond issuance spreads based on the data of official visits from listed company websites. Official visits, as an informal institution, wi...

First published at: Mar 20, 2026

View: HTML | PDF | Download PDF(650.1 KB) | ESI

doi:10.16538/j.cnki.fem.20251212.201

Foreign Economics & Management, Vol. 48, Issue 03, pp. 82 - 96

| F752.6;F272

Integration of Domestic and International Trade: Driven by Both Infrastructure Connectivity and Institutional Openness—A Quasi-natural Experiment Based on the China-Europe Railway Express and Pilot Free Trade Zones

Xu Jun, Wang Ju

The China-Europe Railway Express (CRE) and Pilot Free Trade Zones (FTZs) are pivotal engines of China’s infrastructure connectivity and institutional openness, as well as robust pillars f...

First published at: Jun 01, 2026

View: HTML | PDF | Download PDF(1008.3 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.03.006

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 75 - 89

| F812.42

How does Business Environment Innovation Promote Corporate Cooperative Tax Compliance? A Perspective from Behavioral Public Finance

Sun Xuejiao, Chen Yuchi, Zhao Yujie

The reduction of individual tax burden and the overall increase in tax revenue are important issues in national governance, and their implementation requires effective guidance of corporat...

First published at: Apr 01, 2026

View: HTML | PDF | Download PDF(984.1 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.02.007

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 93 - 108

| F727

Research on the Synergistic Effects of the Institutional Opening-up “Dual Pilot” Policy in Narrowing the Income Gap

Xie Jie, Liu Yanping

As a core component of high-standard opening-up, institutional opening-up seeks to reduce institutional transaction costs, deepen domestic reforms, stimulate market vitality, and foster in...

First published at: Feb 03, 2026

View: HTML | PDF | Download PDF(800.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20251225.201

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 4 - 18

| F0-0

Party Discipline Building Promotes Improved Governance in State-owned Enterprises: Historical Context and Innovative Development

Gong Xiaoying, Pu Zhang, Lang Xuhua

Party discipline building has played a positive role in promoting the improved governance of state-owned enterprises (SOEs). Academic circles have shown growing interest in the relationshi...

First published at: Dec 04, 2025

View: HTML | PDF | Download PDF(692.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20251112.201

Journal of Finance and Economics, Vol. 51, Issue 12, pp. 4 - 17

| F752.8

How does Hukou Reform Promote the Development of China’s Processing Trade

He Huanlang, Jia Yuxuan, Mao Jian

In recent years, China has experienced a new wave of international industrial relocation. Unlike Japan’s regionally homogeneous industrial structure, China exhibits a distinct east-west e...

First published at: Nov 03, 2025

View: HTML | PDF | Download PDF(869.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20250916.202

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 110 - 124

ENTREPRENEURSHIP RESEARCH | F270

Multiple Paths for Improving Entrepreneurial Informal Investment from the Perspective of Institutional Configuration

Lu Qicheng, Rong Bin, Chen Qi, et al

Drawing on data from 47 countries, this study investigates the multiple concurrent institutional factors and complex causal mechanisms that drive entrepreneurial informal investment. The r...

First published at: Nov 20, 2025

View: HTML | PDF | Download PDF(852.2 KB) | ESI

doi:10.16538/j.cnki.fem.20250428.401

Foreign Economics & Management, Vol. 47, Issue 11, pp. 64 - 81