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Keywords: M&A
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Journal Articles
Journal of International Accounting Research (2023) 22 (1): 137–168.
Published: 01 March 2023
...Shuo Yang ABSTRACT This paper investigates how communications between regulators and firms through comment letters affect the outcomes of large mergers and acquisitions (M&As) in China. Unlike the U.S. Securities and Exchange Commission (SEC), which uses comment letters to improve the accuracy...