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Earnings management and listing regulations in China
Li, Tao; Luo, Mi; Ng, David Tat-chee - In: China finance review international 4 (2014) 2, pp. 124-152
Persistent link: https://www.econbiz.de/10011337800
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Earnings management and listing regulations in China
Li, Tao; Luo, Mi; Ng, David - In: China Finance Review International 4 (2014) 2, pp. 124-152
implementation of delisting regulations, and investors rationally discounted the reliability of earnings announcements in China. Such … literature by using this unique exogenous policy change in China and following a difference-in-difference approach in identifying …
Persistent link: https://www.econbiz.de/10014694514
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How cross-listings from an emerging economy affect the host market?
Sun, Qian; Tong, Wilson H.; Zhang, Xin - In: Journal of banking & finance 37 (2013) 7, pp. 2229-2245
Persistent link: https://www.econbiz.de/10009760695
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Cross-listing on the Hong Kong exchange and Chinese firm innovation : new evidence
Ma, Rufei; He, Xu; Xiang, Xin - In: Australian economic papers 61 (2022) 2, pp. 365-393
Persistent link: https://www.econbiz.de/10013280211
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Spillover and profitability of intraday herding on cross-listed stocks
Lai, Rose Neng; Zhang, Yang - In: The Chinese economy : translations and studies 53 (2020) 1, pp. 25-61
Persistent link: https://www.econbiz.de/10012182173
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The dynamics of financial market integration between Chinese A- and H-shares
Yuan, Di; Zhou, Xiafei; Li, Shan - In: Emerging markets finance & trade : a journal of the … 54 (2018) 13/14/15, pp. 2909-2924
Persistent link: https://www.econbiz.de/10012125586
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Does regulatory environment affect earnings management in transitional economies? : an empirical examination of the financial reporting quality of cross-listed firms of China and H...
Nnadi, Matthias; Omoteso, Kamil; Yu, Yi - In: Neo-transitional economics, (pp. 245-276). 2015
Persistent link: https://www.econbiz.de/10010511406
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Investor legal protection and earnings management : a study of Chinese H-shares and Hong Kong shares
Fung, Simon YuKit; Su, Lixin; Gul, Reza Jashen - In: Journal of accounting and public policy 32 (2013) 5, pp. 392-409
Persistent link: https://www.econbiz.de/10009792086
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Accounting conservatism : a study of market-level and firm-level : explanatory factors
Xu, Jingjing; Lu, Changjiang - In: China journal of accounting research : CJAR 1 (2008), pp. 11-29
This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the driver. We predict and observe that while both levels...
Persistent link: https://www.econbiz.de/10011823377
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Stock market liberalization and earnings management : evidence from the China-Hong Kong Stock Connects
Chen, Guang; Wang, Min - In: Finance research letters 58 (2023) 2, pp. 1-5
Persistent link: https://www.econbiz.de/10014583847