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

Changing Contexts, Evolving Principles: Intergenerational Succession and Strategic Continuity in Family Firms

Su Xiaohua, Ye Peichun, Ye Wenping, et al

As the core entity of China’s private economy, how family firms maintain strategic continuity is key to establishing long-term competitive advantages and addressing transformation challen...

First published at: Mar 20, 2026

View: HTML | PDF | Download PDF(894.9 KB) | ESI

doi:10.16538/j.cnki.fem.20260108.101

Foreign Economics & Management, Vol. 48, Issue 03, pp. 25 - 46

| F420；F424

The Incentive Effect of Fiscal Fund Investment on Enterprises’ Continuous Green Innovation: A Perspective on the Combination of Allocation and Investment

Zhao Biwu, Liao Changwen

Continuous green innovation, as the engine for accelerating the formation of green productive forces, is an intrinsic requirement of green development and is of great significance for prom...

First published at: Nov 03, 2025

View: HTML | PDF | Download PDF(840.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20250720.302

Journal of Finance and Economics, Vol. 51, Issue 11, pp. 64 - 78

| F275

Persistence in Tax Incentive Application by Enterprises and Dynamic Changes in Policy Effects: Evidence from the R&D Expense Super-deduction Policy

He Yanan, Li Dan, Wang Xiaoyan, et al

The coexistence of incentive and catering effects is a significant and complex phenomenon in the implementation of innovation-oriented industrial policies. As a widely applicable innovatio...

First published at: Jun 03, 2025

View: HTML | PDF | Download PDF(782.1 KB) | ESI

doi:10.16538/j.cnki.jfe.20241219.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 79 - 93

| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

View: HTML | PDF | Download PDF(858.4 KB) | ESI

doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

| 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