The purpose of this paper is to employ the Meta-Frontier Cost Function to compare the efficiencies of banks in China and Taiwan over the period 2003–2009. Different from previous literature using loans and securities as the output variables in evaluating banking efficiency, we propose two new...

The study employs a spatial econometric model to explore the impact of third-country effects and economic integration on China's outward FDI (OFDI). The results show that the pattern of China's OFDI tends toward a complex FDI without third-country effects. The degree of economic integration and...

Purpose – The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis. Design/methodology/approach – Analysis is based on a review of the academic auditing literature, regulatory and...

Since the process of economic reform began in China, the Chinese banking system has grown impressively. The aim of this paper is therefore to examine the differences in operational efficiency between China's state-owned commercial banks (SCBs) and shareholding commercial banks using pooled...

This paper sets out to examine the impact of the fiscal contract system on economic growth in China’s different provinces. Empirical testing is conducted using the error components model and pooled cross-section (provinces) and time-series data from 1989 to 1993. The empirical results for the...

Financial reform has been a major concern for China’s transitional economy – especially in the realms of banking and insurance – since accession to the WTO in 2001. This book scrutinizes the development and limitations of these industries during the process of institutional transformation,...

The establishment of the Shanghai Stock Exchange in December 1990 was a landmark in China’s institutional transformation. With this in mind, the authors consider the factors relating to institutional change – such as changes in the financial system, the scale and structure of stock market,...

This book discusses cross-border mergers and acquisitions (M&A) by Chinese companies, mainly to clarify their strategies and the effect of their M&A at an international level. Chien-Hsun Chen and Hui-Tzu Shih also explore the strategies and considerations of Chinese companies or international...