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

Attention to Environmental Issues and Audit Fees: Empirical Evidence from Green Auditing

The implementation of environmental auditing standards has changed auditors’ external practice environment, requiring auditors to include enterprises’ environmental issues into the scope...

First published at: Oct 20, 2025

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doi:10.16538/j.cnki.fem.20250409.202

Foreign Economics & Management, Vol. 47, Issue 10, pp. 3 - 20

| F831

National Financial and Accounting Supervision Reform and Corporate Tax Avoidance: Based on the Perspective of the Pilot Reform of Normalized Financial and Accounting Supervision

Ye Yongwei, Ding Yifan, Ge Liming

Financial and accounting supervision has been integrated into the national supervision system in China. This not only marks the elevation of the strategic position of financial and account...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250520.401

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 108 - 122

ENTREPRENEURSHIP RESEARCH | F270

Artificial Intelligence Technology Innovation and High-quality Development of Chinese Enterprises: A Capability-based View

Zhang Zhu, Xing Xiaoqiang, Xu Hechen

With the rapid advancement of digital transformation and the entry of the macro and micro economy into a stage of high-quality development, artificial intelligence, as an important type of...

First published at: Sep 20, 2025

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doi:10.16538/j.cnki.fem.20250228.401

Foreign Economics & Management, Vol. 47, Issue 09, pp. 86 - 105

| F84

Will Green Insurance Promote Corporate Green Innovation? A Quasi-natural Experiment Based on Environmental Pollution Liability Insurance System

Huang Xiaobo, Tong Menghua, Ai Yongfang, et al

Green finance can effectively enhance the incentives of enterprises for green innovation, thus promoting high-quality economic development. However, compared with financial products such a...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.302

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 18 - 33

CORPORATE GOVERNANCE | F270

Be Frank or Be Secretive? The Impact of Taxation Business Environment Optimization on Supply-chain Transparency

Wang Guosong, Li Xinyu, Hu Zhifei

Taking the pilot reform of tax-related government functions as a quasi-natural experiment, this paper uses the data of A-share listed companies from 2011 to 2022 and constructs a multi-per...

First published at: Aug 20, 2025

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doi:10.16538/j.cnki.fem.20250401.204

Foreign Economics & Management, Vol. 47, Issue 08, pp. 136 - 152

INNOVATION RESEARCH | F270

Digital Strategy Renewal and Dynamic Capability Building in Enterprises: A Longitudinal Case Study of Shanghai Xujiahui Commercial Co., Ltd.

Li Zhen, Li Xinyi

Driven by digital technology, more and more traditional enterprises are facing the dual pressure of rapid external environment iteration and internal transformation capability constraints....

First published at: Jul 20, 2025

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doi:10.16538/j.cnki.fem.20250103.401

Foreign Economics & Management, Vol. 47, Issue 07, pp. 101 - 119

SPECIAL TOPIC | F270

Strategic Guidance of Environmental Regulation and Cross-regional Investment of Enterprises

Tan Jin, Xu Guangwei, Quan Xiaofeng

Environmental regulation, as an institutional force to achieve the “dual carbon” goals, is the key to achieving high-quality economic and social development. Taking China’s A-share non-...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20250401.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 135 - 152

SPECIAL TOPIC | F270

Does Targeted Environmental Regulation have Governance Effectiveness? An Empirical Analysis Based on Environmental Protection Inspections of Central State-owned Enterprises

Mao Xinshu, Shi Chenxiao, Li Meixuan, et al

The Central Environmental Inspection System, a major innovation in environmental governance, has become a pivotal mechanism driving China’s green economic development. While existing rese...

First published at: Jun 20, 2025

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doi:10.16538/j.cnki.fem.20241224.202

Foreign Economics & Management, Vol. 47, Issue 06, pp. 120 - 134,152

| D63;TP18

The Impact of Government Service Informatization on AI Application in Enterprises: Based on the Dual Perspectives of Institutional Environment and Enterprise Capability

Yang Yuzhen, Xue Han

As a key institutional support to promote the intelligent transition of enterprises, government service informatization plays an irreplaceable role in breaking the bottleneck of AI applica...

First published at: Oct 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.05.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 05, pp. 48 - 62

| F830.59

A Research on Digital Finance, Business Environment, and Sustainable Innovation of Specialized, Refined, Unique, and Innovative Enterprises

Hu Bing, Qi Yudong

As the key carrier of implementing the national innovation-driven development strategy, the specialized, refined, unique, and innovative (“SRUI”) enterprises are of great significance fo...

First published at: Jun 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.03.007

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 03, pp. 93 - 108