In this paper, we examine why Chinese reverse merger (RM) firms have lower financial
reporting quality than US IPO firms. We find that the financial reporting quality of US RM …

We examine how Chinese reverse merger (RM) firms trade off and conduct income-
increasing earnings management through accrual-based and real activities manipulation …

We use reverse mergers to examine the impact of litigation risk on audit fees. In a reverse
merger, a private company merges with a public company, and the private company's …

Committing financial fraud is a serious breach of business ethics. However, there are few
large scale studies of financial fraud, which involve ethical considerations. In this study, we …

We examine the financial health and performance of reverse mergers (RMs) that became
active on US stock markets between 2001 and 2010, particularly those from China (around …

Using a comprehensive sample of reverse merger (RM) transactions, we examine the effects
of China's IPO regulations on the prices and returns of its publicly listed stocks. During 2007 …

In this study, we propose a new rationale for firms' delisting and going private decision:
voluntary delist then reissue shares and relist in the “home” country, because of favorable …

We examine the spillover effect of fraud allegations against Chinese companies that
became public through reverse mergers (CRMs) instead of IPOs. Both short sellers and …

Using a hand‐collected data set of Chinese reverse mergers (RM) between 2006 and 2015,
we find that financial constraints are more serious and investment thirst higher for RM …

Purpose Does the choice of listing process matter in determining a firm's future crash risk? It
is understood that the main function of an equity market is to provide price discovery …