Zobrazeno 1 - 2
of 2
pro vyhledávání: '"Pauline W. Wong"'
Publikováno v:
Accounting and Business Research. 53:158-184
Exploiting the convergence of tax-based accounting standards to the judgement-based International Financial Reporting Standards (IFRS) as an information shock, this study examines whether the decre...
Publikováno v:
Review of Quantitative Finance and Accounting. 55:1207-1239
On June 6, 2018, China has adopted a new policy that allows overseas-listed Chinese companies to launch secondary listings (hereafter, returned-global Chinese IPOs) in the domestic market. This study examines how the returned-global Chinese IPOs affe