This paper reflects the first stage of research related to company performance in the aftermath of an ERP implementation. We obtained a unique set of data for 198 public Chinese manufacturing companies involved in enterprise resource planning (ERP) implementations from 1993 to 2006. We collected...

We study the choice and valuation effects of alternative flotation methods using a sample of Chinese firms that must meet the return on equity (ROE) thresholds set by the government to raise equity capital. The ROE requirement, although changed over time, seems to play an important role on the...

Purpose – The purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures. Design/methodology/approach – The authors adopt the bootstrapping technique and compare the value relevance of key accounting information across samples of...