Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China Journal of Accounting Research 12 (2019) 3, pp. 231-250
This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...
