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Börsenhandel 1 Börsenkurs 1 China 1 Regulation 1 Regulierung 1 Share price 1 Spillover effect 1 Spillover-Effekt 1 Stock exchange trading 1 Stock exchanges front-line supervision 1 financialisation-related comment letters 1 market arbitrage motivation 1 over-financialisation 1 spillover effect 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Yaoa, Youfu 1 Zhou, Lan 1
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China journal of accounting studies 1
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Could regulatory information disclosure impact the behaviour of corporate over-financialization? : evidence from Chinese comment letters
Yaoa, Youfu; Zhou, Lan - In: China journal of accounting studies 10 (2022) 3, pp. 411-433
Taking Chinese A-share listed firms from 2014 to 2018 as our samples, this paper investigates the impact of regulatory information disclosure on corporate over-financialisation behaviour from comment letters. The empirical results show that financialisation-related comment letters can...
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