Liu, Chelsea; Gould, Graeme; Burgan, Barry - In: International Journal of Managerial Finance 10 (2014) 3, pp. 332-367
Purpose – The Chinese capital markets are divided into two segments comprising of A-shares (traded by domestic investors) and B-shares (traded by foreign investors). Firms issuing A-shares are required to produce accounting reports under the Chinese Accounting Standards (CAS) and firms issuing...
