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

| F275；F244

Inclusive Tax Reduction and Within-firm Pay Gap: Evidence from the VAT Reform

In the process of promoting common prosperity, fiscal and taxation policies play an irreplaceable role, so exploring the relationship between taxation and within-firm pay gap has important...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20240415.101

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 64 - 78

CORPORATE GOVERNANCE | F270

The Impact of Directors Appointed by Non-state-owned Shareholders on Green Technology Innovation in State-owned Enterprises

Li Weian, Yi Minghui

The long-term existence of administrative governance models has led to insufficient internal motivation for green innovation in state-owned enterprises. In the context of deepening mixed o...

First published at: Apr 20, 2024

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doi:10.16538/j.cnki.fem.20230615.101

Foreign Economics & Management, Vol. 46, Issue 04, pp. 3 - 18

| F272

Enterprise Digital Transformation and Labor Income Share

Zhao Chunming, Ban Yuanhao, Li Hongbing, et al

The acceleration of the new round of technological revolution, marked by digitalization and intelligence, has had certain impacts on the division of labor, factor allocation and income dis...

First published at: Jun 03, 2023

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doi:10.16538/j.cnki.jfe.20221014.204

Journal of Finance and Economics, Vol. 49, Issue 06, pp. 49 - 63,93

CORPORATE FINANCE | F272.92;F275;C964.2

Casting the Ripple: The Impact of Local Talent Introduction Policies on Executive Compensation Contracts

Chen Ning, Fang Junxiong

The debate on optimal contracting and managerial power hypotheses continues to rage on. Reeling from frequent extremely-high executive compensation payment, concerns have begun to emerge a...

First published at: Nov 20, 2022

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doi:10.16538/j.cnki.fem.20220508.201

Foreign Economics & Management, Vol. 44, Issue 11, pp. 93 - 107

| F244

Industrial Policy and Enterprise Payroll Arrangement

Song Yunyun, Wu Haomin

The evaluation of industrial policy from income distribution can provide empirical evidence for dealing with the relationship between efficiency and fairness. It improves the synergy of in...

First published at: Nov 03, 2022

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doi:10.16538/j.cnki.jfe.20220814.101

Journal of Finance and Economics, Vol. 48, Issue 11, pp. 79 - 93

| F273.1

Can the Fault-tolerance and Error-correction Mechanisms Promote the Innovation of State-owned Enterprises?

Ye Yongwei, Yun Feng, Zeng Lin

As the pioneer of China’s innovation-driven development, state-owned enterprises have been given more responsibilities and missions. However, scholars cannot tell whether state-owned ente...

First published at: May 03, 2022

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doi:10.16538/j.cnki.jfe.20211016.101

Journal of Finance and Economics, Vol. 48, Issue 05, pp. 95 - 109

| F230

Executive Compensation and Impression Management Behavior of Corporate Social Responsibility Report

Chen Hua, Bao Ye, Sun Han

Corporate social responsibility report is an important carrier for a company to transmit social responsibility information to investors, government departments, the public and other stakeh...

First published at: Aug 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.04.006

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 04, pp. 76 - 90

| F276.1

Pay Dispersion among Non-CEO Executives and Agency Efficiency in State-owned Enterprises

Xu Yue, Liu Yunguo, Cai Guilong

The differential compensation distribution of executives is an important direction of deepening the reform of state-owned enterprises (SOEs). The compensation of SOEs is mainly decided by ...

First published at: Mar 03, 2021

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doi:10.16538/j.cnki.jfe.20210119.101

Journal of Finance and Economics, Vol. 47, Issue 03, pp. 65 - 79

CORPORATE FINANCE | F270

A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking

Dong Zhu, Zhang Xin

The higher the level of corporate risk-taking is, the more inclined it is to choose the investment project with a higher risk and positive net present value. This risk selection has a sign...

First published at: Feb 20, 2021

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doi:10.16538/j.cnki.fem.20201111.201

Foreign Economics & Management, Vol. 43, Issue 02, pp. 36 - 50

| F275

Salary Arrangement of Dual Status Executives in Dual Class Share Companies: Incentive or Self-interest?

Du Yuan, Xu Qing, Jia Fansheng

The dual class share structure can help internal shareholders or founding shareholders obtain majority voting rights（control rights）with a small number of capital investment（cash flow r...

First published at: Jan 01, 2021

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doi:10.16538/j.cnki.jsufe.2021.01.007

Journal of Shanghai University of Finance and Economics, Vol. 23, Issue 01, pp. 91 - 106