In the literature, information asymmetry and valuation uncertainity are always referred to the important concerns for a firm to choose an initial public offering (IPO) allocation procedure. The new emerging stock market of China is a unique trial place as it has possibly practiced three pairs of...

We investigate the impact of manager political connection and founder status on tunneling in China's listed firms from 2004 to 2010. By classifying the political connections into three dimensions with two categories of controlling ownerships, we find that overall manager political connection is...

Purpose – The authors examine the debt maturity structure of Chinese listed companies during the period when bond market was under-developed and the majority of commercial banks were owned by the state. The purpose of this paper is to answer why and how the different ownership control types...

Event study analysis is applied to investigate stock price reaction to the announcement of bonus issues for the emerging stock markets of China. Results show that the issues with a high bonus ratio (number of bonus shares in the issue/number of existing shares) usually attract positive returns...

This article investigates the impact of ownership and ownership concentration on the performance of China's listed firms. By recognizing the differences between ownership and ownership concentration and between total ownership concentration and tradable ownership concentration, we find that...

This study provides a comparison between the preferred learning modes (traditional, interactive, group case-based lectures) of international and domestic students undertaking a new undergraduate accounting topic at an Australian university. A Likert-scale survey questionnaire was used to...