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

The Impact of In-laws’ Involvement on Risk-taking Decisions in Family Firms: R&D Investment or Earnings Manipulation?

The antecedents of family firms’ risk-taking decisions have been the focus of scholarship for a long time. With more and more family members getting involved in business activities, there...

First published at: Mar 20, 2024

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doi:10.16538/j.cnki.fem.20220914.101

Foreign Economics & Management, Vol. 46, Issue 03, pp. 69 - 87

| F23

Impact of Valuation Adjustment Mechanism on Earnings Management: Empirical Evidence Based on Listing Data of the New Third Board

He Ding, Ge Yan

The Valuation Adjustment Mechanism (VAM) is extensively employed in venture capital, and its merits and demerits have been subject to considerable controversy. However, due to a paucity of...

First published at: Oct 03, 2023

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doi:10.16538/j.cnki.jfe.20230714.401

Journal of Finance and Economics, Vol. 49, Issue 10, pp. 109 - 123

CORPORATE FINANCE | F270

Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning

Liu Yaoyao, Lu Junwei

Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based sol...

First published at: Oct 20, 2023

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doi:10.16538/j.cnki.fem.20221128.201

Foreign Economics & Management, Vol. 45, Issue 10, pp. 101 - 115

| F270.3

Will Enterprise ESG Performance Affect Earnings Value Relevance?

Wu Peng, Yang Ke, Jiang Junsong, et al

Entering the new stage of development, China has actively promoted the construction of ESG in the implementation of the new development concept, and promoted the sustainable development of...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20230221.104

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 137 - 152,169

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

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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

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doi:10.16538/j.cnki.jsufe.2023.05.010

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

| F230

“Is the Failure of the Predecessor a Lesson for the Successor”? Empirical Research on the Path Dependence of Family Firms’ Earnings Management

Dong Xinge, Han Liangliang, Dong Yinghou

Family firms are in the period of inter-generational inheritance, and under the long-term impact of “family” culture and established institutional constraints, the concepts and behaviors...

First published at: Dec 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.06.007

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 06, pp. 93 - 107

CORPORATE GOVERNANCE | F270

Is the Information Communication Efficiency Higher after the Board Secretary Holds Shares? Based on the Empirical Evidence of Chinese A-share Listed Companies

Liu Jiawei, Deng Bofu, Ji Li

As an important part of corporate governance mechanism, the board secretary bears the important responsibility of corporate information disclosure and communication, which directly affects...

First published at: Feb 20, 2022

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doi:10.16538/j.cnki.fem.20210724.201

Foreign Economics & Management, Vol. 44, Issue 02, pp. 36 - 51

| F275

Corporate Earnings Pressure and Supply Chain Real Earnings Management

Peng Muze, Jin Qinglu

Listed companies face multiple earnings pressures from stakeholders in their operations. When normal operations cannot achieve earnings expectations or having opportunistic motivations, co...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210816.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 156 - 169

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155