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《China Management Studies》 2011-02
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Quality of Accounting Information Disclosure and Corporate Governance of China’s Cross-listed Firms: An Empirical Test on Annual Reports of A+H Shares

Ren Hong Liu Guangyou  
By investigating 331 annual reports of 60 A+H shares using two-factors international model,this paper aims to certify whether the cross-listing at Hong Kong capital market has improved the quality of accounting information disclosure for the companies from the Mainland China because of the bonding effects.The impacts of corporate governance on the quality of accounting information disclosure are investigated,using explanatory factors such as ownership concentration,BOD size,shareholding of management and duality of BOD and management.
【Fund】: 中山大学青年教师培育项目《中国会计职业的国际接轨问题研究》(项目编号:14000-3161103)
【CateGory Index】: F275;F276.6;F224
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