Financial Packaging of IPO Firms in China

By J. Aharony, Chi-Wen Jevons Lee, T. Wong. 2000

578 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a4cebbe9edf63183c7af885db867e9c480004d57

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Citations in the corpus

Earnings Management and Tunneling through Related Party Transactions: Evidence from Chinese Corporate Groups (2003, background): “…the past research including studies on Chinese listed firms use accounting accruals, non-operating earnings, or simply examine the cross-sectional distribution of earnings and returns on equity, to detect earnings manipulations (Chen et al., 2000; Chen and Yuan, 2001; Aharony, Lee, and Wong, 2000).”
Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective ☆ (2007, background): “Aharony et al. (2000) identify evidence of earnings manipulation among the Chinese listed firms prior to their IPOS. Chen and Yuan (2004) find that the Chinese listed firms manage earnings to satisfy the ROE requirements for rights issues, and argue that such earningsmanagement behavior associates w”
Earnings Management and Capital Resource Allocation: Evidence from China's Accounting‐Based Regulation of Rights Issues (2004, unknown): “This study differs in three important ways from Aharony et al. (2000), a recent study of”
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “Apart from this, capital market regulations associated with IPOs (Aharony et al. 2000), rights issues (Chen and Yuan 2004), and delisting (Liu and Lu 2007) also establish accounting performance targets that increase the motives for firms to manage earnings.”
Is Accounting Information Value Relevant in the Emerging Chinese Stock Market (2001, unknown): “While it is true that financial statements of listed companies must be audited by CPAs, the quality of audits in China has been generally perceived low (Aharony et al., 2000).”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, result): “…However, ‘the information asymmetry hypothesis’’ implies that the presence of foreign ownership may motivate managers to take advantage of their greater local knowledge and to engage in earnings manipulation to achieve desired financial results as found by Aharony et al. (2000) in China.”
An empirical examination of IPO underpricing in the Chinese A-share market (2006, background): “The OLS regression result for equation (2) is as follows:”
Regulations, Earnings Management, and Post-IPO Performance: The Chinese Evidence (2007, background): “Aharony et al. (2000) documented evidence of earningsmanagement by Chinese firms in unprotected industries when they took B- or H-shares public during 1992–95.”
Law, Finance, and Economic Growth in China (2005, unknown): “Anti-director rights The index is formed by adding 1 when (1) the country allows shareholders to mail their proxy vote to the firm, (2) shareholders are not required to deposit their shares prior to the general shareholders' meeting, (3) cumulative voting or proportional representation of minorities”