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

| F230;F270

Improvement of Accounting Earnings Disclosure from the Perspective of New Quality Productive Forces Development: An Empirical Test Based on the Functions of CAS Earnings and Non-CAS Earnings

Wang Xia, Li Taimin, Wu Jiaqi

Accelerating the cultivation of new quality productive forces is both an urgent requirement of the current economic situation in China and a key measure for promoting high-quality economic...

First published at: Apr 01, 2025

View: HTML | PDF | Download PDF(791.9 KB) | ESI

doi:10.16538/j.cnki.jsufe.2025.02.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 02, pp. 50 - 63

INNOVATION RESEARCH | F270

A Research on the Process Mechanism of Digital Innovation in Manufacturing Enterprises and Its Impact on Corporate Performance

Zhang Zhengang, Hu Antao, Ye Baosheng

Based on the digital innovation diffusion theory, this paper takes 446 Chinese manufacturing enterprises as the sample, and explores the internal mechanism of digital innovation in manufac...

First published at: Jun 20, 2024

View: HTML | PDF | Download PDF(872.8 KB) | ESI

doi:10.16538/j.cnki.fem.20230727.401

Foreign Economics & Management, Vol. 46, Issue 06, pp. 83 - 97

| D922.6;X32

The Demonstration and Competition Effects of Central Environmental Interviews: An Empirical Analysis Based on Industrial SO2 Emissions

Gao Xinyu, Wang Fanfan, Song Malin

The central environmental interview system was established as a new tool for environmental governance to address the governance failure caused by inefficient policy implementation under th...

First published at: Sep 03, 2023

View: HTML | PDF | Download PDF(914.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20230418.202

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 154 - 168

| F241.34

Multi-level Pension Security System, Delayed Retirement and Pension Sustainability

Yu Xinliang, Guo Wenguang, Li Qian, et al

The continuous decline in China’s labor supply and the gradual disappearance of the traditional demographic dividend have put greater operational pressure on the basic pension insurance a...

First published at: Sep 03, 2023

View: HTML | PDF | Download PDF(1197.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20230414.302

Journal of Finance and Economics, Vol. 49, Issue 09, pp. 34 - 48

SPECIAL TOPIC | F270

Assistance or Resistance? “Carbon Peaking” Pressure and Corporate Earnings Persistence

Wang Shaohua, Zhang Wenjing

Climate change is closely related to economic development. It is an important guarantee for the sustainable development of enterprises to actively assess and predict the impact of climate ...

First published at: Jun 20, 2023

View: HTML | PDF | Download PDF(1061.2 KB) | ESI

doi:10.16538/j.cnki.fem.20230508.201

Foreign Economics & Management, Vol. 45, Issue 06, pp. 36 - 52

| F275;C913

Do “Good Deeds” Bring Consistent Performance Returns under the Goal of Common Prosperity? A Resource Variance Test Based on Donation Motivations

Wang Shaohua, Zhang Wenjing, Gao Mingmin

The donation behavior of enterprises can not only improve the level of their own moral capital and improve the relationship with stakeholders, but also temporarily relieve some pressure on...

First published at: Oct 01, 2023

View: HTML | PDF | Download PDF(930.0 KB) | ESI

doi:10.16538/j.cnki.jsufe.2023.05.010

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 05, pp. 137 - 152

| F812

Fiscal Competition，Soft Budget Constraints and Local Fiscal Sustainability

Du Tongwei, Zhang Yishan, Li Tianyu

Given the complex and severe external economic environment and the increasing downward pressure on the domestic economy, fiscal policy, as a structural policy, is expected to stabilize gro...

First published at: Nov 03, 2020

View: HTML | PDF | Download PDF(1354.6 KB) | ESI

doi:10.16538/j.cnki.jfe.20200616.402

Journal of Finance and Economics, Vol. 46, Issue 11, pp. 93 - 107

| F270

Sustainable Business Model Innovation: A Review and Prospects

Xiao Hongjun, Yang Zhen

Sustainable business model innovation is an all-round innovation of value proposition, value creation, value acquisition and value network guided by sustainable development, fully integrat...

First published at: Sep 03, 2020

View: HTML | PDF | Download PDF(614.0 KB) | ESI

doi:10.16538/j.cnki.fem.20200807.101

Foreign Economics & Management, Vol. 42, Issue 09, pp. 3 - 18

| F273.1

Financialization, Life Cycle and Persistent Innovation: An Empirical Research Based on the Industrial Difference

Xiao Zhongyi, Lin Lin

Enterprise innovation is not only a short-term R&D investment, but also a persistent process of long-term investment. Based on the fact of the incline of financialization in Chinese en...

First published at: Aug 01, 2019

View: HTML | PDF | Download PDF(1134.0 KB) | ESI

doi:10.16538/j.cnki.jfe.2019.08.003

Journal of Finance and Economics, Vol. 45, Issue 08, pp. 43 - 57

| F752.02;F752.62

The Effect of Export Rebate Policy on the Duration of Export Trade: Evidence from Export Survival Rate of Heterogeneous Firms

Jin Yuying, Hu Beibei

As a trade regulatory tool, export rebate policy plays an important role in the process of dealing with the intense fluctuations in international trade. This paper focuses on the duration ...

First published at: Jun 03, 2017

View: HTML | PDF | Download PDF(1385.5 KB) | ESI

doi:10.16538/j.cnki.jfe.2017.06.004

Journal of Finance and Economics, Vol. 43, Issue 06, pp. 40 - 51