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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| Main Authors: | , , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| 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 |