Reasons for delisting and consequences: A literature review and research agenda

I Martinez, S Serve - Journal of Economic Surveys, 2017 - Wiley Online Library
This paper discusses the literature on delisting, drawing on USA and international evidence.
Given the great heterogeneity in delisting operations, we first consider the standard existing …

Should earnings thresholds be used as delisting criteria in stock market?

G Jiang, H Wang - Journal of Accounting and Public Policy, 2008 - Elsevier
In Chinese stock market, firms reporting two consecutive annual losses are subject to
special treatment (ST), with further losses causing the firms' stocks to be suspended from …

Distress risk, growth and earnings quality

A Charitou, N Lambertides, L Trigeorgis - Abacus, 2011 - Wiley Online Library
We extend and complement prior work by investigating the earnings quality of firms with
different financial health characteristics and growth prospects. By using three alternative …

What do we know about delistings? A survey of the literature

C Djama, I Martinez, S Serve - Comptabilités et innovation, 2012 - hal.science
Relative to the decision to go public, the decision to delist is less studied in the corporate
finance literature despite its importance in the life of the firm. This article surveys the recent …

Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions: Evidence from China

KH Chan, KZ Lin, RR Wang - … : A Journal of Practice & Theory, 2012 - publications.aaahq.org
This research finds that local government-controlled companies are able to obtain more
favorable audit opinions from local auditors when they face the need for new equity …

Buy, lie, or die: An investigation of Chinese ST firms' voluntary interim audit motive and auditor independence

AGH Chu, X Du, G Jiang - Journal of Business Ethics, 2011 - Springer
In the Chinese stock market, special treatment (ST) firms are the firms listed as facing
imminent danger of delisting, unless they return to profitability after reporting two …

On modeling acquirer delisting post-merger using machine learning techniques

EK Thompson, C Kim, SY Kim - Journal of Management Analytics, 2024 - Taylor & Francis
We test the comparative ability of representative machine-learning algorithms–Logistic
Regression, Random Forest Classifier, Adaboost Classifier and Multi-Layer Perceptron …

The robustness of the Sarbanes Oxley effect on the US capital market

B Hansen, G Pownall, X Wang - Review of Accounting Studies, 2009 - Springer
We examine the incidence of new listings and delistings on US stock exchanges and firms'
propensity to delist, as a function of general market conditions, firm fundamentals, and the …

The effect of information asymmetry on the method of payment and post-M&A involuntary delisting

EK Thompson, CK Kim - Asia-Pacific Journal of Business, 2020 - koreascience.kr
Purpose-This paper shows an unexplored area related to involuntary delisting. Specifically,
this research investigates the effect of target firm information asymmetry on the likelihood …

Gestion des résultats et retraits volontaires de la cote: Le cas des OPRO en France 1

I Martinez, S Serve - Comptabilité-Contrôle-Audit, 2011 - cairn.info
Résumé Cet article s' intéresse au comportement comptable des dirigeants lors d'un retrait
de cote volontaire de leur entreprise (offre publique de retrait avec retrait obligatoire ou …