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Keywords: Delisting regulations
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Journal Articles
Earnings management and listing regulations in China
Available to Purchase
Journal:
China Finance Review International
China Finance Review International (2014) 4 (2): 124–152.
Published: 13 May 2014
... a curbing effect on earnings management. The paper also finds that prices became less value relevant after the implementation of delisting regulations, and investors rationally discounted the reliability of earnings announcements in China. Such market responses were absent for cross-listed firms in Hong...
