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 than U.S. IPO firms. We find that the financial reporting quality of U.S. RM firms is similar to that of matched U.S. IPO firms, but Chinese RM firms exhibit lower financial reporting quality than...

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Bibliographic Details
Main Authors: CHEN, Kun-Chih, CHENG, Qiang, LIN, Ying Chou, LIN, Yu-Chen, XIAO, Xing
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
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Online Access:https://ink.library.smu.edu.sg/soa_research/1501
https://ink.library.smu.edu.sg/context/soa_research/article/2500/viewcontent/FinancialReportingQualityChineseReverseMergerFirms_2015_pp.pdf
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Institution: Singapore Management University
Language: English