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Keywords: reverse mergers
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Journal Articles
Accounting Horizons (2018) 32 (4): 1–30.
Published: 01 December 2018
...Raymond Reed Baker; Gary C. Biddle; Michelle René Lowry; Neale G. O'Connor SYNOPSIS Chinese firms listing in the U.S. via reverse mergers (CRMs) have dominated prior media, regulator, and research attention. Yet CRMs have effectively ceased, leaving Chinese firms listing via initial public...
Journal Articles
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...