We evaluate the performance changes of 634 state-owned enterprises (SOEs) listed on
China's two exchanges upon share issuing privatisation (SIP) in the period 1994–1998. We …

Chinese listed firms have gained the world's attention with several ambitious, high-profile
cross-border mergers and acquisitions. In most of these deals, the Chinese government is …

By examining the level of ownership concentration across firms, we determine how principal–
principal conflict, defined as the incongruence of ownership goals among shareholder …

This paper examines the applicability of the learning organization concept and its
measurement in a Chinese context. Based on the theoretical framework proposed by …

Purpose–This paper aims to explore the implementation of fair value accounting (FVA) in
China as part of a global process of neoliberalisation and financialisation of political and …

Research summary: Although previous studies have explored the value of government
directors, less attention has been directed at the antecedents of government directors' …

This article investigates tunneling by controlling shareholders in China's public companies,
and finds that, first, tunneling is pervasive and severe; and, second, private controlling …

Background China launched its Economic Reform and Open Door Policy in the late 1970s,
drawing many foreign firms to her shores. However, most firms knew little about doing …

While MNEs from emerging markets—and China in particular—tend to pay high acquisition
premiums when they engage in cross-border acquisition activity, the determinants of this …

Since the establishment of the Shanghai Stock Exchange (SHSE) in 1990 and the
Shenzhen Stock Exchange (SZSE) in 1991, China's stock markets have expanded rapidly …