<?xml version="1.0" encoding="UTF-8" ?>
<rss version="2.0">
<channel>
<title>CORPORATE FINANCE | Department of Academic Journals, SUFE</title>
<link>http://qks.sufe.edu.cn/J/Column/CORPORATE FINANCE?jid=j00002</link>
<language>en_us</language>
<copyright>Copyright 2017.4 by Department of Academic Journals, SUFE. all rights reserved</copyright>
<pubDate>Jul 18, 2026</pubDate>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Official Visits and Bond Issuance Spreads]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0CSG2EJt7-NDO5-veMo-IcAr-4NzPtrkO82r0</link>
<description><![CDATA[This paper studies the impact of official visits on bond issuance spreads based on the data of official visits from listed company websites. Official visits, as an informal institution, will reduce bond issuance spreads, and the relationship is more significant in non-state-owned enterprises, ente...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2026-03-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Supplier Structure Changes and Audit Fees]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0PHtEtCXK-xEtp-1t1z-RUtv-PWeeQDpL1Rux</link>
<description><![CDATA[Enhancing the resilience of industrial and supply chains is a crucial aspect of constructing a new development paradigm. Against the backdrop of increasing supply chain instability, how auditors identify and respond to the risks arising from changes in a firm’s supplier structure is an important ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2025-12-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Data Assets and Corporate Financialization: Data Governance or Conceptual Hype?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0LN8GXmlX-FqYI-oQGN-PVAM-BvLH7u58ExNf</link>
<description><![CDATA[As a novel factor of production characterized by both resource and productivity attributes, data assets play a critical role, and it is essential to explore whether they can empower the real economy. This paper empirically investigates the impact of data assets on corporate financialization using ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2025-10-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Conduit Business Regulation and Audit Pricing: Evidence from the New Rules on Assets Management]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0IREUM4Qb-TlKL-75q4-cRVv-b7MSREoErqaX</link>
<description><![CDATA[Enterprises use complex conduit business financing to conceal their actual liability levels, which not only reduces the quality of accounting information, but also leads to a serious underestimation of the leverage ratio of the real economy, thus becoming a potential crisis affecting the stable de...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2025-09-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Environmental Regulations and M&amp;A Decisions of Enterprises: Empirical Evidence from Heavy-polluting Industries]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/wUjkA94n-VO7Q-m9Lb-XQ3W-MHvsKWSreAAP</link>
<description><![CDATA[Regional differentiation in environmental regulations will create arbitrage opportunities for corporate pollution control. Taking the release of the “Twelfth Five-Year Plan on Air Pollution Prevention and Control in Key Regions” as an event shock, this paper takes listed companies in China’s A-...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-12-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Lack of Knowledge Leads to Doubt, and Lack of Trust Leads to Words: Trust and Bond Covenants]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A1tWMCzJK-aric-oUHw-wCXX-rVflyRCqgdGl</link>
<description><![CDATA[Formulating appropriate bond covenants is a means of allocating residual control between creditors and issuers. This paper takes the data of corporate bonds listed and issued on the A-share market from 2007 to 2022 as a sample to test whether social trust reduces the use of corporate bond covenant...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-09-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Disappearing Jobs: The Labor Market Consequence of Controlling Shareholder Share Pledging]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/xpmVLhA7-dLCW-R9GX-xaFt-cZEUCryEI10E</link>
<description><![CDATA[Employment is the foundation of people’s livelihoods. Currently, there is significant employment pressure in the Chinese society. This paper examines the impact of controlling shareholder share pledging on the social welfare from the perspective of employment. Using the sample of A-share listed c...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-09-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Where do the Future Returns of Excellent Stocks Come from? Based on the Perspectives of Value Driving, Risk Compensation, and Mispricing]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0fxyJgvNh-dInL-mZRV-jtdq-u2JUrnOoQnd9</link>
<description><![CDATA[Using the daily data of Chinese A-share stocks from 2006 to 2022 and integrating the essence of excellence, this paper constructs an indicator of Advantageous Strength Level (ASL) to depict the excellence of stocks. Meanwhile, based on the irrational factors of investors under the cumulative prosp...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-08-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Will Bank Branch Expansion Improve the Real Economy? Based on the Spatial Distribution of Bank Branches at the Firm Level]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0qj6CIaeo-iJIR-5NJe-yKzG-xH1AhFEhozZ0</link>
<description><![CDATA[Deepening the reform of the financial system and enhancing the ability of financial services to affect the real economy are currently the focus of attention. In the context of the downward pressure of China’s economy, from the competitive perspectives of “moistening the real” and “intensifying...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-08-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Empowerment or Negative Energy: ESG Performance and Labor Investment Efficiency of Enterprises]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0ygI7DNU1-4BaZ-toTs-FrP5-VPVMzLKg2Z2O</link>
<description><![CDATA[With the concept of green and sustainable development gaining popularity, ESG has been gradually becoming a core element of corporate decisions. It has a profound impact on the structural reform of the supply side and the healthy and orderly development of the labor market, and whether it can effe...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-07-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Quarterly Operating Information Disclosure and Audit Fees: A Study on the Spillover Effect of Non-financial Information Disclosure Regulatory Innovation]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/96c86c9c-905e-4f5f-a09b-443c74426728</link>
<description><![CDATA[Non-financial information is an important part of the information environment, and how non-financial information affects audit fees is worth paying attention to. However, most of the non-financial information disclosure of companies is based on the voluntary basis and lacks uniform standards and f...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-05-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Impression Management of Goodwill Impairment Firms and R&amp;D Expenditure Capitalization: Empirical Evidence from 2007-2021 A-Share Listed Companies]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A5898dd1f-e634-4900-8e95-ce70d62c6431</link>
<description><![CDATA[The credibility of firms gradually collapses with the increase of goodwill impairment, so recovering the loss of reputation and stock price caused by goodwill impairment has become the top priority of operation and management. Previous studies show that firms use earnings management in advance to ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-05-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Will Directors’ and Officers’ Liability Insurance Promote OFDI: An Empirical Study Based on A-share Listed Companies]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/0519c583-7657-43d8-a267-58761c6071cc</link>
<description><![CDATA[In recent years, the international market has experienced frequent fluctuations, and the supervision policies of OFDI have become increasingly strict. The complex and ever-changing global economic and trade environment has severely constrained Chinese enterprises’ overseas transactions, slowing d...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-04-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Direct Investment in Tax Havens and Corporate Information Disclosure Quality: An Empirical Research Based on the Perspective of Annual Report Restatement]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/70a91f69-f26a-4515-b716-924c1a902fe4</link>
<description><![CDATA[Applying China’s A-share listed companies from 2007 to 2018 as the research sample, this paper empirically examines the impact of tax haven investment on annual report restatement. It also revels the influencing channel from the perspective of information asymmetry and agency cost, and explores t...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-03-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]“National Civilized City” Campaign and Corporate Cross-regional Investment: Empirical Evidence Based on the Geographical Distribution of New Subsidiaries of Listed Companies from 2008 to 2018]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/d4ac3142-aa33-4197-9761-4916bd29269c</link>
<description><![CDATA[Taking the “National Civilized City” campaign as a quasi-natural experiment, this paper studies whether the improvement of urban business environment through the campaign can enhance the attraction of cross-regional investment. By constructing the DID model, it is found that: (1) The title of “...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2024-02-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Does Facial Attractiveness Bring Internet Traffic? A Study on the Relationship between the Release of Visual Annual Reports and Stock Liquidity]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A24b97cd6-20fb-480c-be3f-5d0e95642f64</link>
<description><![CDATA[The reform of the comprehensive registration system takes information disclosure as the central task, which requires listed companies to improve information disclosure quality and strengthen effective communication with investors, so as to improve the financing function of the capital market. Annu...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2023-12-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Forward-looking Information Disclosure and Analysts’ Earnings Forecasts: Evidence from Text Analysis and Machine Learning]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/f032080d-3f85-42aa-a627-bcb5c93d7e59</link>
<description><![CDATA[Information disclosure is the institutional basis of the healthy development of the capital market. With the increasing improvement of investors’ ability, information disclosure based solely on historical operations cannot fully meet their information needs. Consequently, CSRC revised the informa...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2023-10-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Can Board Secretaries with Media Experience Reduce Financial Restatements?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/ecb21bae-4977-4a42-b9dd-f4e3cc8c0447</link>
<description><![CDATA[As a communication bridge between listed companies and external stakeholders, information disclosure and investor relation management are the most important functions of board secretaries. According to the upper-echelons theory, the duty performance and behavioral decisions of board secretaries ar...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2023-07-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Value-added Tax, Bargaining Power and Enterprises “from Real to Virtual”]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0b68ce7ca-b343-4afe-9b1a-09c40308b893</link>
<description><![CDATA[This paper selects the data of Shanghai and Shenzhen A-share listed non-financial and non-real estate companies in China from 2007 to 2020, to empirically analyze the relationship between the VAT burden, bargaining power and enterprises “from real to virtual”. The results show that the reduction...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2023-05-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0c255b5f2-3b91-4873-8c6f-27737d116512</link>
<description><![CDATA[In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengthening the construction of a new generation of information infrastructure” in the 2019 Government Work Report. Ne...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2023-01-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Casting the Ripple: The Impact of Local Talent Introduction Policies on Executive Compensation Contracts]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/5ac43a5e-72ae-4702-97d3-ca6b2975ddbe</link>
<description><![CDATA[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 about the drawbacks of performance-based compensation contracts, whose defects are of great concern from both r...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-11-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Transportation Infrastructure Improvement and Dynamic Adjustment of Firm Capital Structure: Empirical Evidence Based on High-speed Railway Coverage]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/23fcedd7-7a45-4b18-8344-29b4a4ef4eba</link>
<description><![CDATA[Recently, more literature studies the firm capital structure decision from a dynamic perspective. After reviewing the literature, we propose that the dynamic adjustment of firm capital structure is affected by factors in three aspects: adjustment motivation, adjustment ability and adjustment oppor...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-07-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Can Fintech Investment Improve Bank Performance? From the Perspective of Non-performing Loan Risks]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/9df90663-3940-4795-b85a-a5e2d0423698</link>
<description><![CDATA[Fintech is an important technology and model innovation of commercial banks. Accelerating the strategic deployment and application of fintech has become an effective way to enhance the ability of financial services to the real economy and prevent major financial risks. Fintech has the basic functi...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-06-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]“With Food in Hand, You will not Feel Panic”: Does Customer Stability Improve the Quality of Accounting Information?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0wgjjygl-2022-4-81</link>
<description><![CDATA[&ldquo;With food in hand, you will not feel panic&rdquo;, which is in Mao Zedong&rsquo;s poem, can be a good explanation of the importance of customers to enterprises. In October 2017, the State Council issued the Guidance on Actively Promoting Supply Chain Innovation and Application, which promot...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-04-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Reputation Loss of Accounting Firms and Quality of Earnings Forecast: Evidence from Regulator Sanction]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0wgjjygl-2022-3-88</link>
<description><![CDATA[With the implementation of the registration system, the government has decentralized and the responsibility for information disclosure in the process of listing has transferred more to issuers and financial intermediaries, which makes investors rely more on intermediaries. As the final &ldquo;gate...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-03-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Merger and Acquisition Behavior and Fellow-townsman Relationship between the CEOs of both Sides in Merger]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0wgjjygl-2022-3-69</link>
<description><![CDATA[Mergers and acquisitions （M&amp;As） have become an important micro-means for the high-quality economic development in China. The factors that affect corporate M&amp;As and their economic effects have long been the subject of concern in the practical and academic circles. M&amp;As require the boa...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-03-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Can the Peer Effect of Tax Avoidance Improve Corporate Investment Efficiency? Empirical Evidence from A-share Non-financial Listed Companies]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A7adaec94-e8fa-4d3f-8bd7-045f05395269</link>
<description><![CDATA[Tax avoidance is an important financial strategy. Existing studies address that tax avoidance can reduce investment efficiency by exacerbating information asymmetry and causing agency problems, and pay less attention to the impact of behavioral interactions among companies and its economic consequ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-02-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]The Impact of “Golden Tax-III” Tax Collection and Management on the Audit Fees of Listed Companies]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A0d3dc82cf-7977-431b-afec-aecd5520c533</link>
<description><![CDATA[Tax collection and management, as an external governance tool for companies, can act on the operational aspects of companies, affecting the business and audit risks faced by auditors, thereby affecting the audit fees of companies. However, there is currently little literature on the impact of tax ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2022-01-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]A Rising Tide Lifts All Boats: Influencing Mechanism of Rising Housing Prices on Corporate Financial Business]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A2796ab81-e821-4408-98fe-254768f4c671</link>
<description><![CDATA[Entrusted loans reflect the &ldquo;siphon effect&rdquo; of the virtual economy on the real economy, which affects the allocation efficiency of financial resources and the high-quality development of the whole economy. Entrusted loans are one of the important components of shadow banking in China. ...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-09-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Peer Effects of Financial Asset Allocation and Corporate Fraud: Empirical Evidence of Listed Non-financial Companies from 2007 to 2018]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A8821ab06-58bb-473e-8dcc-5b4bafcd7163</link>
<description><![CDATA[Under the new normal economy, the real economy continues to weaken and the virtual economy continues to expand, which leads to financialization. Financialization is not only related to the sustainable development of the main business, but also may affect economic operation risks through the &ldquo...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-08-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Does Trust Culture Influence Supplier Distribution Decisions?]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/71e8fa00-e911-4d70-b6ad-a5d49959cab1</link>
<description><![CDATA[The decision-making of supplier distribution is based on the principle of the trade-off between costs and profits. It is a dynamic and continuous adjustment and optimization process, which is restricted by many factors. The reasonable distribution of suppliers is not only an important means to cop...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-07-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Corporate Strategic Aggressiveness, Credit Cycle and Debt Default]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A95e1753c-f36f-498f-9464-3353f6056763</link>
<description><![CDATA[In recent years, corporate debt default events occur frequently and accelerate in China. The debt default entities have gradually spread to state-owned enterprises, urban investment platforms, and listed companies. Constrained by the indirect mode of financing, commercial banks&rsquo; non-performi...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-07-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Killing or Pushing: The Effect of Stock Liquidity on Innovation Investment of SME—A Comparative Study between NEEQ and GEM]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/70055e82-10a8-4eb8-9f9e-de9cd1cbe1d9</link>
<description><![CDATA[Using the 2013-2017 NEEQ innovation layer listed companies and GEM listed companies as the research sample, this paper empirically tests the impact of market liquidity on innovation investment on different capital markets and its mechanism. We find that stock liquidity of NEEQ is positively relate...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-06-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Analyst Forecast Bias, Investors’ Heterogeneous Beliefs and Stock Price Crash Risk]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/4f09876d-125a-457e-a979-6d6ff58fc088</link>
<description><![CDATA[The existing literature has confirmed that analyst bias can exacerbate stock price crash risk, but it is not clear how analyst bias affects stock price crash risk. Considering the impact of information asymmetry and investors&rsquo; own differences, this paper argues that the increase of analyst f...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-06-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Is “Internet Plus” a Powerful Weapon for Listed Companies to Achieve Counterattack in the Digital Economy Era? A Research on Information Disclosure of New Products Based on Self-media]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/A6f733570-ade1-4714-95db-6b116eebab2a</link>
<description><![CDATA[In the Internet era, the cross-border integration of virtual economy and real economy in enterprises is becoming more and more common. Based on micro-blog’s “Internet plus” platform, this paper examines the impact of new product information released by micro-blog on the operation efficiency and...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-05-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]Economic Policy Uncertainty and “Double High Phenomenon”]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/463f110e-2bda-4a93-8830-c5233e2192df</link>
<description><![CDATA[The &ldquo;double high phenomenon&rdquo; is a phenomenon that listed companies hold high cash and high short-term loans at the same time. This paper takes China&rsquo;s A-share listed companies from 2007 to 2018 as samples, and tests the impact of economic policy uncertainty on the &ldquo;double h...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-04-20</pubDate>
</item>
<item>
<title><![CDATA[[CORPORATE FINANCE | Department of Academic Journals, SUFE]A Study on the Relationship between Accounting Information Comparability and Corporate Risk-taking]]></title>
<link>http://qks.sufe.edu.cn/J/ArticleQuery/fdd79fa0-caab-4968-abc3-94c7d6684001</link>
<description><![CDATA[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 significantly positive effect on corporate value and long-term economic development. However, the excessive and ra...]]></description>
<copyright>DAJ-SUFE</copyright>
<pubDate>2021-02-20</pubDate>
</item>
</channel>
</rss>
