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

| F812.5;F830

The Employment Effect of Local Government Debt Governance

Since the implementation of the “4 trillion yuan” policy, the scale of local government debt has continued to rise, exacerbating systemic financial risks. At the same time, due to multip...

First published at: Jul 03, 2024

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doi:10.16538/j.cnki.jfe.20240620.201

Journal of Finance and Economics, Vol. 50, Issue 07, pp. 50 - 64

SPECIAL TOPIC | F270

Labor Protection and Corporate Financial Asset Investment: A Quasi-natural Experiment Based on the Enactment of Social Insurance Law

Zhou Kuo, Qu Zhi, Tao Yunqing

In recent years, the real economy, especially the manufacturing sector, faces a dual impact of macroeconomic downturn and overcapacity, which leads to a gradual decline in its traditional ...

First published at: Jun 20, 2024

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doi:10.16538/j.cnki.fem.20230831.202

Foreign Economics & Management, Vol. 46, Issue 06, pp. 3 - 19

| F275

How does Digital Transformation Affect the Maturity Mismatch of Corporate Investment and Financing? From a Dual Perspective of Asset and Liability

Shen Zhixuan, Zhu Shujin, Tang Chao, et al

Under the goal of maintaining financial market stability and preventing financial risks, digital transformation provides an essential impetus for solving the problem of the maturity mismat...

First published at: May 03, 2024

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doi:10.16538/j.cnki.jfe.20231214.403

Journal of Finance and Economics, Vol. 50, Issue 05, pp. 139 - 153

SPECIAL TOPIC | F270

The Impact of Data Assets on Enterprise Innovation Investment

Li Jian, Dong Xiaofan, Zhang Jinlin, et al

In the era of the digital economy, data resources have become a key factor of production. As a new type of core productivity, the assetization process of data has become an inevitable tren...

First published at: Dec 20, 2023

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doi:10.16538/j.cnki.fem.20230201.401

Foreign Economics & Management, Vol. 45, Issue 12, pp. 18 - 33

| D912

Digital Revolution of Assets and Revolutionary Digital Assets Law

Chen Xueping

Technology has brought about the “digital revolution” of assets, and digital assets have become an important part of social and economic life. The listing and issuance of digital assets ...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.009

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 119 - 135,152

| F832.51

Enterprise ESG Performance and Financial Asset Allocation: Stimulation or Inhibition?

Shangguan Zeming, Zhang Yuanyuan

The ESG concept comprehensively considers the three dimensions of environment, social responsibility, and corporate governance. It is a concrete manifestation of the current concept of ent...

First published at: Dec 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.06.004

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 06, pp. 44 - 58

| F230

“Control” Conditions, Change of Property Right Bundles and Accounting-standard Setting: Theoretical Analysis of Exchange-in Off-balance-sheet Assets

Liu Hao, Xu Huaxin

Off-balance-sheet assets have continued to increase in recent years, receiving great attention from accounting-standard setting bodies and regulatory institutions. From the perspective of ...

First published at: Jun 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.03.008

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 03, pp. 108 - 122

| F234.4;F275

Is M&A Performance Commitment an Effective Signal? An Analysis Based on Unrecognized Net Asset Value and Recognized Net Asset Premium

Xu Peiji, Xue Shuang, Li Zhigang

M&A performance commitment is a unique arrangement in China’s M&A transactions, which is endogenous to China’s institutional environment and market characteristics. Its role in M...

First published at: Feb 01, 2023

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doi:10.16538/j.cnki.jsufe.2023.01.006

Journal of Shanghai University of Finance and Economics, Vol. 25, Issue 01, pp. 79 - 92

THEORETICAL FRONTIER | F270

Practical Exploration and Theoretical Modeling of Enterprise Data Assetization

Xu Tao, You Jianxin, Zeng Caixia, et al

There is a general concensus that data is of great value as a key factor of production in the digital economy. However, how to leverage the value of data and realize data assetization has ...

First published at: Jun 20, 2022

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doi:10.16538/j.cnki.fem.20220408.401

Foreign Economics & Management, Vol. 44, Issue 06, pp. 3 - 17

| F832

Transnational Capital Flow, Strategic Mineral Resources and Improvement of Global Governance Capacity

Zhang Hailiang, Li Yao, Wang Haijun

Strategic mineral resources are endowed with the mission of promoting economic transformation and upgrading and improving international competitiveness, and their importance is self-eviden...

First published at: Oct 01, 2022

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doi:10.16538/j.cnki.jsufe.2022.05.005

Journal of Shanghai University of Finance and Economics, Vol. 24, Issue 05, pp. 67 - 78