Showing 1 - 10 of 12
Persistent link: https://www.econbiz.de/10003909236
Persistent link: https://www.econbiz.de/10003978825
This study examines whether the earnings response coefficient (ERC) is conditional on the transparency of corporate governance (CG) in emerging markets. Using 81 of the top 100 Chinese firms that are listed either in mainland China or in Hong Kong, we find that the level of governance...
Persistent link: https://www.econbiz.de/10010670427
Persistent link: https://www.econbiz.de/10009242866
Persistent link: https://www.econbiz.de/10010126397
Persistent link: https://www.econbiz.de/10010462832
Persistent link: https://www.econbiz.de/10011797940
Persistent link: https://www.econbiz.de/10011858107
Persistent link: https://www.econbiz.de/10009685276
We analyze a unique set of Chinese firms to isolate the effect of accounting standards on within-jurisdiction comparability. A sample of Chinese firms simultaneously maintain two sets of financial statements over the period of 2001-2006 because of their dual-class share structure: statements for...
Persistent link: https://www.econbiz.de/10012866720