Internal control deficiency disclosures among Chinese reverse merger firms
Year of publication: |
September 2016
|
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Authors: | Mao, Juan ; Ettredge, Michael L. |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 52.2016, 3, p. 441-472
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Subject: | Chinese reverse mergers | Disclosure controls | Foreign IPOs | Internal controls weakness | SOX 302 | Internes Kontrollsystem | Internal control | China | Unternehmenspublizität | Corporate disclosure | Börsengang | Initial public offering | Fusion | Merger | Übernahme | Takeover | Multinationales Unternehmen | Transnational corporation |
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