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Keywords: cross-listings
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2017) 31 (2): 25–43.
Published: 01 June 2017
...Aloke (Al) Ghosh; Elisabeth Peltier; Cunyu Xing SYNOPSIS The controversy over Chinese reverse mergers has led to concerns about the audit quality of all U.S.-listed Chinese companies. Because a sizeable number of foreign firms cross-list their shares as American Depositary Receipts (ADRs) issued...
