Dahya, Jay; Karbhari, Yusuf; Xiao, Jason Zezong; Yang, Mei - In: Corporate Governance: An International Review 11 (2003) 4, pp. 308-321
Chinese listed companies adopt a two-tier board structure, a Board of Directors (BoD) and a Supervisory Board. They are also required to provide in their annual reports a supervisory board report (SBR). However, Congquin, a listed company, failed to issue a SBR in its 1998 annual report. This...