Shades of gray : internal control reporting by Chinese U.S.-listed firms
Year of publication: |
December 2018
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Authors: | Baker, Raymond Reed ; Biddle, Gary C. ; Lowry, Michelle René ; O'Connor, Neale G. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 32.2018, 4, p. 1-30
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Subject: | Sarbanes-Oxley Act | international cross-listing | China | internal controls | Chinese U.S.-listed firms | reverse mergers | Internes Kontrollsystem | Internal control | Multinationales Unternehmen | Transnational corporation | Corporate Governance | Corporate governance | Zweitlisting | Dual listing | Fusion | Merger |
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