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Keywords: Chinese firms
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (5): 1363–1390.
Published: 01 September 2016
..., contribute to the lower financial reporting quality of Chinese RM firms. Overall, our results suggest that the less scrutinized RM process allows the Chinese firms with weak bonding incentives and poor governance to gain access to U.S. capital markets, resulting in poor financial reporting quality. JEL...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (4): 1547–1589.
Published: 01 July 2015
.... September 2013 September 2014 2015 reverse mergers listing requirements Chinese firms accounting fraud cash flow life cycle private investment in public equity (PIPE) financing Well-functioning markets require both...