In this study, we use overseas listing and overseas incorporation as two attributes of market globalization and examine their impacts on corporate governance structures (internal governance mechanisms), and corporate governance quality. Based on a sample of Top 100 Chinese listed firms, our...

This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...