Financial Reporting Quality of Chinese Reverse Merger Firms: The Reverse Merger Effect or the China Effect?
In this paper, we examine why Chinese reverse merger (RM) firms have lower financial reporting quality. We find that while U.S. RM firms have similar financial reporting quality as matched U.S. IPO firms, Chinese RM firms exhibit lower financial reporting quality than Chinese ADR firms. We further f...
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Main Authors: | CHEN, Kun-Chih, CHENG, Qiang, Lin, Ying Chou, Lin, Yu-Chen, Xiao, Xing |
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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/1178 https://ink.library.smu.edu.sg/context/soa_research/article/2177/viewcontent/ChenKC2013FinancialReportingChineseMerger.pdf |
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Institution: | Singapore Management University |
Language: | English |
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