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

Will “Data-driven Tax Governance” Reveal Corporate Credit Risks? Evidence from the Bond Market

Under conditions of information asymmetry, traditional tax administration systems allow firms’ latent credit risks to remain partially concealed and delayed in market disclosure. With the...

First published at: Aug 20, 2026

View: HTML | PDF | Download PDF(1761.2 KB) | ESI

doi:10.16538/j.cnki.fem.20260317.203

Foreign Economics & Management, Vol. 48, Issue 08, pp. 39 - 58

| F425

Carbon-market Regulation, Low-carbon Technology Allocation, and Emission Reductions in Conglomerates

Luo Zhipeng, Hu Xinyi, Luo Liangwen

The carbon market is an important instrument for China to advance climate governance. Unlike regional environmental policies, the carbon market has a clear firm-level regulatory boundary d...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(808.9 KB) | ESI

doi:10.16538/j.cnki.jfe.20260523.202

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 109 - 123

| F832

The Spillover Effects of China’s Carbon Market Development on the Bond Market: A Perspective from Bond Credit Spreads

Hu Jun, Li Qian, Song Xianzhong

Since 2011, China has established pilot carbon emission trading schemes (ETS), commonly known as “carbon markets”, across eight provincial and municipal regions. In 2021, a unified natio...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(1330.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20260523.201

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 94 - 108,138

INNOVATION RESEARCH | F270

Technological Factor Marketization and Corporate Total Factor Productivity: A Perspective Based on the Establishment of National Technology Transfer Centers

Liu Chen, Lyu Kefu

Technological factor marketization is a cornerstone of refining the market economy and a key instrument for achieving high-level tech self-reliance and fostering a new development paradigm...

First published at: Jul 20, 2026

View: HTML | PDF | Download PDF(940.1 KB) | ESI

doi:10.16538/j.cnki.fem.20260226.201

Foreign Economics & Management, Vol. 48, Issue 07, pp. 82 - 99

| F832.48；F832.5

The “Point-to-Area” Effect of Patient Capital: A Study Based on Government Guidance Funds

Yang Jing, Tian Zongtao, Chen Zhibin

The stable development of capital markets is a critical component of national financial security, and cultivating patient capital represents an essential pathway. As a prominent form of pa...

First published at: Jul 03, 2026

View: HTML | PDF | Download PDF(879.5 KB) | ESI

doi:10.16538/j.cnki.jfe.20250321.101

Journal of Finance and Economics, Vol. 52, Issue 07, pp. 79 - 93

SPECIAL TOPIC II | F270

Labor Outsourcing and Corporate Product Market Performance

Jing Rui, Qi Baolei

As an emerging employment arrangement, labor outsourcing has profoundly affected the production and operation activities of firms due to its flexibility and cost advantages. Using a sample...

First published at: May 20, 2026

View: HTML | PDF | Download PDF(758.8 KB) | ESI

doi:10.16538/j.cnki.fem.20260226.203

Foreign Economics & Management, Vol. 48, Issue 05, pp. 22 - 37

| 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

View: HTML | PDF | Download PDF(961.4 KB) | ESI

doi:10.16538/j.cnki.jfe.20260416.201

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

| F273;F49

The Dual Nature of Data Exchanges and the Construction of Regulatory Frameworks

Hou Liyang, Shi Wenyu

Data exchanges in China are positioned as corporate market entities and should therefore meet the requirements of competition in the data circulation market. In the process of building a u...

First published at: Aug 01, 2026

View: HTML | PDF | Download PDF(813.2 KB) | ESI

doi:10.16538/j.cnki.jsufe.2026.04.009

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 04, pp. 122 - 138

SPECIAL TOPIC II | F270

Strategic Alliances and Labor Income Share of Private Firms

Sun Han, Lian Yanling

Current research on the economic consequences of corporate strategic alliances primarily focuses on how such alliances help expand the “cake”, with less attention paid to how the “cake...

First published at: Apr 20, 2026

View: HTML | PDF | Download PDF(768.0 KB) | ESI

doi:10.16538/j.cnki.fem.20260118.203

Foreign Economics & Management, Vol. 48, Issue 04, pp. 40 - 57

| F83

Supply of Safe Assets and Differentiation of Corporate Financing: Evidence from the Bond Market

Hu Yue, Wu Wenfeng, Li Chenghao

In recent years, China’s capital market has experienced rapid growth. However, the market financing environment for high-risk enterprises has not seen significant improvement and may even...

First published at: Feb 03, 2026

View: HTML | PDF | Download PDF(1067.7 KB) | ESI

doi:10.16538/j.cnki.jfe.20241122.101

Journal of Finance and Economics, Vol. 52, Issue 02, pp. 139 - 153