This study advances and tests the notion that the phenomenon of guilt by association--
whereby innocent organizations are penalized due to their similarity to offending …

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 …

Chinese firms listing in the US via reverse mergers (CRMs) have dominated prior media,
regulator, and research attention. Yet CRMs have effectively ceased, leaving Chinese firms …

The issue of the financial reporting quality has aroused the interest of several researchers
whose views converge on the idea that it can be influenced both by factors related to the …

Problema calităţii raportării financiare a stârnit interesul mai multor cercetători ale căror
opinii converg către ideea că aceasta poate fi influenţată atât de factorii legaţi de mediul …

Se analiza en el presente trabajo la figura de la fusión inversa o “reverse merger” como
opción de acceso al régimen de oferta pública. A partir de un caso de ejemplo se analizan …

Chinese US-listed firms have attracted considerable media, regulator and research attention
amid allegations of financial reporting weaknesses. 1 To date attention has focused on …