Chen, Xuxia; Wang, Jun; Wu, Xi - In: China journal of accounting studies 10 (2022) 2, pp. 147-173
Since 2015, the China Securities Regulatory Commission (CSRC) has disclosed initial public offering (IPO) companies’ review outcomes and hearing questions. For 15% of the companies that pass the IPO screening process, the CSRC also discloses some of their hearing questions that require further...
