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Keywords: initial public offerings (IPOs)
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 43–67.
Published: 01 September 2018
...Xinyuan Chen; Jun Huang; Xu Li; Tianshu Zhang ABSTRACT As a requisite to issuing initial public offerings (IPOs), Chinese companies must obtain approval from the China Securities Regulatory Commission (CSRC). Using a sample of Chinese firms that applied for IPOs between 2006 and 2011, we examine...