We analyze a unique set of Chinese firms to isolate the effect of accounting standards on within-jurisdiction comparability. A sample of Chinese firms simultaneously maintain two sets of financial statements over the period of 2001-2006 because of their dual-class share structure: statements for...

Purpose The purpose of this paper is to empirically investigate the effects of institutional support on product and process innovation and firm performance and describe how dysfunctional competition influences relevant outcomes. Design/methodology/approach This study develops a research model...