... the effect of the new policy. In a word, the paper selects a big number of samples to conduct the study in order to make more valuable reference. Wang Lin can be contacted at: 10120802@mail.bjtu.edu.cn © Emerald Group Publishing Limited 2012 China Disclosure Financial reporting Regulation...

... or restrained by strong internal governance, such as a board of higher percentage of outside directors and an audit committee that could oversee the accounting and financial reporting process on behalf of all shareholders, and outside governance, such as a big stockholder and a strong outside auditor from...

...Qingyuan Li; Tielin Wang Purpose The purpose of this paper is to study the relationship between financial reporting quality and investment efficiency in China. Design/methodology/approach By analyzing institutional background and hypotheses development, the paper selected listed firms in China...