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

| 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

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doi:10.16538/j.cnki.jsufe.2026.02.007

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

| F832.4;F273.1

The Impact of the Green Structural Monetary Policy on Corporate Energy Technology Innovation: An “Intensifying Effect” or an “Adaptive Effect”?

Xie Qichang, Liang Huiqin

The green structural monetary policy balances short-term energy security and long-term carbon reduction goals, empowering the implementation of projects such as clean coal utilization, cle...

First published at: Apr 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.02.004

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 02, pp. 47 - 61

| F741

Perceived Trade Policy Uncertainty and Asymmetric Configuration of Supply Chains: From the Perspectives of Concentration and Diversification

Liu Chenyang, Zhao Ziyi

Against the backdrop of increasing global trade policy uncertainty, ensuring the security of industrial and supply chains has become a strategic core for China’s construction of a new dev...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.004

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 51 - 65,112

| 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

| F270

Investor ESG Information Dissemination and Corporate ESG Performance: Empirical Evidence Based on Online Interactive Platform

Li Junchao, Ren Guangqian, Zhao Mengjie, et al

According to the stakeholder theory, the value identification of stakeholders has become an important factor for firms to gain competitive advantages and sustain long-term development. Wit...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240117.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 34 - 49

| F425

Markups and Within-firm Income Distribution: A Perspective Based on Product Market Competition

Chen Nuo, Wang Shuyi, Liu Zhikuo

This paper develops a general equilibrium model with endogenous markups to analyze the impact of rising markups on within-firm income distribution in competitive and monopolistic environme...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250123.101

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 155 - 168

| F23；F830.91；F830.59

Integrated Information Disclosure, Information Processing Costs, and Investment Willingness: An Experimental Study Based on Individual Investors’ Judgment

Zhou Bo, Li Jierou, Wang Shaofei

As an important development of the traditional annual report based on statements and figures, the management discussion and analysis (MD&A) is expected to enable investors to understan...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20240610.103

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 139 - 154

SPECIAL TOPIC | F270

The Research Landscape and Prospects of the Business Environment: Based on the Cost View, Resource View, and Business Ecosystem View

Chu Xu, Bai Yuntao, Gu Jing

In the context of high-quality development in China, a high-quality business environment has become an important pillar for the sustainable development of enterprises and other business en...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240319.102

Foreign Economics & Management, Vol. 47, Issue 01, pp. 3 - 20

| F832.5

Financing Costs of Local Government Financing Vehicle Bonds and Risk Contagion: From the Perspective of Non-standard Financing Defaults

Jiao Weilin, Zheng Weiwei, Zheng Xu

Local government financing vehicles (LGFVs) mainly adopt three common financing methods: bank loans, LGFV bonds, and non-standard financing. Due to low transparency and lack of standardize...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240413.101

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 50 - 64