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Keywords: Performance commitment
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Journal Articles
Journal:
China Accounting and Finance Review
China Accounting and Finance Review 1–34.
Published: 13 July 2026
...Lingxuan Yang; Jingyun Wang; Yanchun Xia; Yu Liu Purpose Reverse merger (RM) transactions in China are subject to mandatory performance commitments, imposing institution-driven performance pressure on RM firms in the early stages of listing. This paper investigates the impact of performance...
Includes: Supplementary data
