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Do auditing standards improve the accounting disclosure and information environment of public companies? : evidence from the emerging markets in China
Sami, Heibatollah; Zhou, Haiyan - In: The international journal of accounting : TIJA 43 (2008) 2, pp. 139-169
Persistent link: https://www.econbiz.de/10003738800
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Internal control, corporate life cycle, and firm performance
Zhou, Haiyan; Chen, Hanwen; Cheng, Zhirong - In: The political economy of Chinese finance, (pp. 189-209). 2016
Persistent link: https://www.econbiz.de/10011549464
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The impacts of state ownership on information asymmetry : evidence from an emerging market
Choe, Chong-mu; Sami, Heibatollah; Zhou, Haiyan - In: China journal of accounting research : CJAR 3 (2010), pp. 13-50
This study examines the effect of corporate ownership on information asymmetry as measured by bid-ask spread in the emerging markets of China. Government ownership has significant and positive impacts on bid-ask spread during the period 1995–2000, but disappears afterward during 2001–2003....
Persistent link: https://www.econbiz.de/10011823458
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The Impacts of State Ownership on Information Asymmetry : Evidence from an Emerging Market
Choi, Jongmoo Jay - 2014
In this paper, we examine the effect of corporate ownership on information asymmetry measured by bid-ask spread in the emerging markets of China. We find that government ownership has significant and positive impacts on bid-ask spread during the period of 1995-2000 which disappears afterward...
Persistent link: https://www.econbiz.de/10013069618