This paper examines (1) whether a cross-listed company spillover effect starts from an earlier time zone market to a later time zone market, whether investors can find profit opportunities from cross-listed share trading, and (2) whether the magnitude of cross-listed share performance deviations...

The analysis of broad samples of equal-weighted and value-weighted returns of the Chinese security markets documents that abnormally high rates of return on small-capitalization stocks are to be observed during the month of March on both Shanghai and Shenzhen A-share markets. Different to the...

This paper records the life of Bohai Industrial Investment Fund Management Company, the first private equity fund in China specifically created to help develop industrial manufacturing in a region in China. Bohai started up in 2006 and in the last twelve years moved from a slow start up through...

The paper explores the probability of substantive change in the Vietnamese accounting field from a Bourdieuian perspective. The research question is, "Do the 2 million practitioners in the Vietnamese accounting field look forward to changes that may be brought about by Anglo Saxon institutions...

Une étude européenne du cabinet français Mazars de 2005 a montré que la France est le pays qui a le plus résisté à l'adoption des normes comptables internationales IAS/IFRS. Tout en dépassant les différences techniques qui existent entre les IFRS et le référentiel continental...