Does foreign firms' shortcut to Wall Street Cut short their financial reporting quality? Evidence from Chinese reverse mergers

We find that Chinese reverse merger (RM) firms exhibit lower financial reporting quality than U.S. RM firms, which in turn have poorer financial reporting quality than U.S. regular firms. These results indicate that the use of RM process is associated with poor financial reporting quality and the we...

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Bibliographic Details
Main Authors: CHENG, Qiang, CHEN, Kun-chih, Lin, Ying Chou, Xiao, Xing, Lin, Yu Chen
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
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Online Access:https://ink.library.smu.edu.sg/soa_research/1026
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Institution: Singapore Management University
Language: English