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....

This study provides a comparison of cost efficiency between foreign‐owned multinational banks operating in the U.S. and U.S.‐owned multinational banks in their production of banking services from 1984 to 1989. The results indicate that foreign‐owned multinational banks operating in the...

Incentive‐based executive compensation is regarded as a mechanism for alleviating agency problems between executives and shareholders. Seventy‐three New Zealand (NZ) listed companies are used to examine the relationship between executive incentive compensation schemes (ICS) and firm...