Is Accounting Information Value Relevant in the Emerging Chinese Stock Market

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Tunneling or Propping: Evidence from Connected Transactions in China (2011, result): “As documented by many previous studies such as Jiang and Wei (1998), Chen, Chen, and Su (2001), and Haw, Qi, Wu, and Wu (2005), the policy on the right to issue new shares also has unintended consequences in that the listed firms tend to manage their earnings in order to reach the ROE thresholds.”
Value relevance, earnings management and corporate governance in China (2015, background): “…relevance of accounting information is being devoted in the literature focusing on China due to its fast-growing stock market and unique market segmentation (Aharony et al., 2000; Chen et al., 2001; Haw et al., 1999; Lin and Chen, 2005; Liu and Liu, 2007; Liu et al., 2011; Samia and Zhou, 2004).”
Do Chinese government subsidies affect firm value (2014, background): “Existing studies on this issue in China (Chen & Wang, 2004; Chen et al., 2001; Haw, Qi, & Wu, 1999) consistently show that the earnings information is incorporated into investors’ valuation of listed firms.”