Wu, Xihao; Zhang, Di; Wu, Zhongxin - In: China journal of accounting research : CJAR 17 (2024) 1, pp. 1-22
based on the entropy balancing method, and findings are as follows. First, an IPO ownership preference exists under approval … ownership preference mainly occurs in companies in three major urban agglomerations in China-the Pearl River Delta, the Yangtze …, indicating that private enterprise owners perceive the registration channel to be fairer. Fourth, the effect of RSR on IPO …