Purpose – The purpose of this paper is to examine the market reactions and its determinants of the releasing of restricted non‐tradable shares and to provide some useful information for the coming releasing peak of IPO‐restricted shares in China. Design/methodology/approach – The paper...

Purpose – The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach – By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism...

Purpose–The purpose of this paper is to analyze and examine the role of accounting conservatism on firm investment behavior in China. Design/methodology/approach–By combining a developed theoretical framework and empirical study, this paper examines the impacts of accounting conservatism on...

Purpose–The purpose of this paper is to examine the market reactions and its determinants of the releasing of restricted non-tradable shares and to provide some useful information for the coming releasing peak of IPO-restricted shares in China. Design/methodology/approach–The paper employs...