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

Tax Greening and the Entry of Green Investors: Evidence from the Implementation of the Environmental Protection Tax Law

This paper uses the Environmental Protection Tax Law as a quasi-natural experiment for tax greening and constructs a DID model to systematically examine how tax greening affects the entry ...

First published at: Jan 20, 2025

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doi:10.16538/j.cnki.fem.20240724.203

Foreign Economics & Management, Vol. 47, Issue 01, pp. 38 - 53

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

CORPORATE FINANCE | F270

Environmental Regulations and M&A Decisions of Enterprises: Empirical Evidence from Heavy-polluting Industries

Wang Shaofei, Zhang Yong, Wang Yuzhen

Regional differentiation in environmental regulations will create arbitrage opportunities for corporate pollution control. Taking the release of the “Twelfth Five-Year Plan on Air Polluti...

First published at: Dec 20, 2024

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doi:10.16538/j.cnki.fem.20241024.205

Foreign Economics & Management, Vol. 46, Issue 12, pp. 88 - 100

| F812

Optimization of the Taxation Business Environment and Realization of the Goal of Employment Stabilization: From the Perspective of Macro and Micro Integration

Chu Deyin, Cheng Yangfan, Liu Wenlong

In recent years, the Chinese government has set positive employment goals, signaling an increase in efforts to stabilize employment. Existing literature does not pay enough attention to th...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240615.403

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 140 - 154

| F752.62

Environmental Labeling Certification, Export Duration, and Firm Export Resilience

Zhang Bingbing, Wang Ning, Cao Lijuan

Environmental labeling certification, as a voluntary environmental regulation tool, represents an important initiative by the government to establish a multi-stakeholder environmental gove...

First published at: Nov 03, 2024

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doi:10.16538/j.cnki.jfe.20240828.201

Journal of Finance and Economics, Vol. 50, Issue 11, pp. 111 - 125

CORPORATE GOVERNANCE | F270

Environmental Information Disclosure Effect of A+H Cross-listing: A Study on Enhancement Mechanism and Path of Action

Yao Sheng, Zhao Yao

By using the data of China’s A+H cross-listed enterprises from 2012 to 2020 as the sample, this paper examines the impact of A+H cross-listing on corporate environmental information discl...

First published at: Aug 20, 2024

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doi:10.16538/j.cnki.fem.20240209.201

Foreign Economics & Management, Vol. 46, Issue 08, pp. 53 - 68

| F23；F27

The Enabling Effect of New-generation Information Technology: Evidence from Corporate Leverage Manipulation

Yang Deming, Cao Jing, Lu Ming

Deleveraging is a crucial goal of the supply-side reform, but leverage manipulation hampers regulatory oversight, masks the true leverage level in listed companies, and increases financial...

First published at: Aug 03, 2024

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doi:10.16538/j.cnki.jfe.20240222.101

Journal of Finance and Economics, Vol. 50, Issue 08, pp. 34 - 48

| X321;G206

The Environmental Governance Effect of New Media for Government Affairs: Evidence from Environmental Protection Official Weibo’s Postings

Liu Xin, Xu Hui

In the context of the increasingly urgent constraints on carbon peaking and carbon neutrality goals, and the insufficient establishment of a top-down long-term mechanism for carbon emissio...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240224.401

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 111 - 125

SPECIAL TOPIC | F270

Promotion Strategies and Mechanisms of Digital Green Behavior Spillover: Based on the Ant Forest Context

She Shengxiang, Li Shicheng, Hou Zhiping, et al

This paper targets college students who are users of the “Ant Forest” platform and conducts an online experiment. A checklist-based choice task with 15 green energy collection behaviors ...

First published at: Jul 20, 2024

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doi:10.16538/j.cnki.fem.20230525.401

Foreign Economics & Management, Vol. 46, Issue 07, pp. 38 - 52

| F275

Environmental Policy Uncertainty, Environmental Enforcement, and Corporate Environmental Investment

Zhang Guangli, Lan Minghui, Yu Lianchao, et al

The issue of environmental governance cannot be separated from the participation of micro enterprises. One important way for enterprises to participate in environmental governance is envir...

First published at: Jun 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.301

Journal of Finance and Economics, Vol. 50, Issue 06, pp. 79 - 92