We examine the association between auditor choice and the accruals patterns of Chinese listed firms that cross-list in Hong Kong. Our evidence suggests that the clients of Big 4 auditors report lower unsigned discretionary accruals relative to the clients of non-Big 4 auditors. Further, we find...

The proportion of non-performing loans (NPLs) constitutes an objective measure of capital adequacy for individual banks and is one of the critical indicators of a country's economic efficiency. Beginning with the United States in the late 1980s, there has been a succession of non-performing loan...

Understanding China’s Real Estate Markets: A Brief Introduction -- Part I: Structural and Macro Economic Aspects of Real Estate in China -- The Evolving Real Estate Market Structure in China -- Navigating the Property Data Landscape -- China’s Economy at the Crossroads -- China’s...