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Keywords: resource allocation efficiency
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Journal Articles
Journal of International Accounting Research (2018) 17 (3): 43–67.
Published: 01 September 2018
... regulation according to the 2013 World Bank survey ( World Bank Report 2013 ). We show that the CSRC's consideration of corporate governance improves the resource allocation efficiency of China's capital market. Our analysis of the Chinese market offers empirical evidence that government regulation, which...
