This study tests the effects of cultural differences on the behaviour and performance of joint-ventures. We first study the relationship and predictions of two relevant theories, i.e., the theory about cultural diversity and that about cultural distance. After that, we apply the theories to...

We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors...