Brown, Kareen; Elayan, Fayez A.; Li, Jingyu; Liu, Zhefeng - In: China Finance Review International 8 (2018) 4, pp. 399-424
Purpose: The purpose of this paper is to investigate whether US regulatory actions around reverse mergers (RM) have exerted any spillover effects on the Chinese firms listed in China and whether Chinese firms have exhibited lower financial reporting quality than their US counterparts....