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

The Differential Impact of Intelligent Manufacturing on Corporate Green Ambidextrous Innovation

Based on the resource-based view, this paper uses data from China’s A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2023 to empirically examine the diff...

First published at: Jul 20, 2026

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doi:10.16538/j.cnki.fem.20251229.401

Foreign Economics & Management, Vol. 48, Issue 07, pp. 100 - 116

SPECIAL TOPIC I | F270

“Profit Priority” or “Growth Priority”? A Study on the Impact of Strategic Orientations of Emerging Market Enterprises on Corporate Green Innovation

Liu Xintao, Deng Xinming, Zhang Yichi, et al

Based on the context of China’s emerging markets, this paper explores the heterogeneous impacts of strategic orientations (profit-oriented strategy and growth-oriented strategy) on green ...

First published at: Jun 20, 2026

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doi:10.16538/j.cnki.fem.20260310.401

Foreign Economics & Management, Vol. 48, Issue 06, pp. 40 - 59

| F425

Environmental Information Disclosure and Corporate ESG Performance: External Pressure, Internal Incentives, and Synergy Effects

Tang Maogang, Wang Tao, Shao Shuai

Against the backdrop of China’s “dual carbon” goals, environmental information disclosure mitigates information asymmetry and fosters multi-stakeholder collaboration among regulators, f...

First published at: May 03, 2026

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doi:10.16538/j.cnki.jfe.20260209.101

Journal of Finance and Economics, Vol. 52, Issue 05, pp. 154 - 168

| X321

Environmental Big Data Supervision and Regional Green and Low-carbon Governance: From the Perspective of Collaborative Governance

Fu Kui, Liu Bingrong, Zhang Jie, et al

Driven by next-generation digital technologies, environmental big data supervision has profoundly disrupted traditional environmental governance models and emerged as a major engine for mo...

First published at: Apr 03, 2026

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doi:10.16538/j.cnki.jfe.20260125.402

Journal of Finance and Economics, Vol. 52, Issue 04, pp. 139 - 153

| F49;F276

The Peer Effect of Data Factor Application and Corporate Green Technology Diffusion

Bai Tonghuan, Sun Haibo

In the context of a booming digital economy, data factor has emerged as a new factor of production driving enterprise transformation. Meanwhile, enterprises exhibit pronounced peer behavio...

First published at: Jun 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.03.004

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 03, pp. 45 - 59

| 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

| F129.9

Can Big Data Development Enhance Urban Economic Resilience? Based on the Perspectives of Digital Factor Supply and Digital Development Environment

Huang Yuanzhe, Xiao Lan, Yi Houyu

With the increasing frequency of uncertain risks, the improvement of risk resistance capability of cities, as crucial carriers of economic and social development, has become a key issue in...

First published at: Feb 01, 2026

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doi:10.16538/j.cnki.jsufe.2026.01.008

Journal of Shanghai University of Finance and Economics, Vol. 28, Issue 01, pp. 113 - 125

| F275；F235；F832.5

Will the Innovation of Local Industrial Chain Policy Achieve a Win-Win Situation of “Economy-Environment”? A Quasi-natural Experiment Based on the “Industrial Chain Leader Institution”

Zeng Huixiang, Liu Chenyun, Zhou Qiong, et al

The report of the 20th National Congress of the Communist Party of China emphasizes that “high-quality development is the primary task in building a modern socialist country”. This conce...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20240921.101

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 36 - 48

SPECIAL TOPIC | F270

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

Wu Xiting, You Jiaxing

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