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In this study, we examine whether government regulatory initiatives in China involving IPO by SOEs may have contributed …
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Related party transactions (RPTs) are a primary way for corporate insiders to expropriate company value. Conventional wisdom in corporate law theory holds however that RPTs entered into by directors/managers (rather than controlling shareholders) are of lesser concern in both controlled and...
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unpredictable business outlooks. The study randomly selected 100 firms from the 2021 China ESG Top 500 Outstanding Enterprises … had an accrual quality, board size, China, earnings management, ESG, earnings smoothness, female directors, financial … first study to contribute to understanding the financial reporting quality of ESG firms listed in China …
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This paper analyzes a comprehensive data set of 160 non venture-backed, 79 venture-backed and 61 bridge financed companies going public at Germany´s Neuer Markt between March 1997 and March 2002. I examine whether these three types of issues differ with regard to issuer characteristics, balance...
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