Hu, Zhiying; Cai, Weixing; Han, Jinjin; Sa, Rula - In: China journal of accounting research : CJAR 5 (2012) 3, pp. 251-268
Using a sample of IPO companies on the Shenzhen Small and Median Enterprise Board and the ChiNext Stock Market between 2005 and 2009, this paper analyzes the effect of venture capital participation on accounting information quality. We find that venture capitalists have a significant effect on...