Chen, Gongmeng; Firth, Michael; Zhang, Wei Wei - In: Asian Review of Accounting 16 (2008) May, pp. 74-91
Purpose – In the mid-1990s, China introduced the Modern Enterprise System (MES) to selected state-owned enterprises (SOE). The paper aims to examine whether this reform led to improved efficiency and profitability. Design/methodology approach – The efficiency and performance of enterprises...