Ling, Runze; Pan, Ailing; Xu, Lei - In: China Accounting and Finance Review 26 (2024) 2, pp. 170-195
Purpose - This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets. Design/methodology/approach -...