Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The use of accounting information for the valuation of dual-class shares listed on China's stock markets

10 references·8 citing·52 second hop

FromToDepth

this work references cited by second hop

References

1991Earnings Asan Explanatory Variable for Returns1,017 cited
1995Price and return models691 cited
1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
1996International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms*310 cited
1998Underpricing and aftermarket performance of IPOs in Shanghai, China250 cited
2003IPO underpricing in China’s new stock markets170 cited
1999The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People's Republic of China126 cited
1998Asset pricing in segmented capital markets: Preliminary evidence from China-domiciled companies62 cited
1999The Accuracy of Profit Forecasts and their Roles and Associations with IPO Firm Valuations45 cited

Cited by

2019Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China31 cited
2008Valuing IPOs Using Price-Earnings Multiples Disclosed by IPO Firms in an Emerging Capital Market31 cited
2006Toward Understanding Chinese Auditors' Structuring of Audit Approaches, Client Acceptance Decisions, Risk Assessment, and Stringency of Imposed Reporting Standards

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

30 cited

2010Value relevance of accounting information in China pre‐ and post‐2001 accounting reforms28 cited

2012Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards25 cited

2003Market segmentation and information values of earnings announcements: Some empirical evidence from an event study on the Chinese stock market25 cited

2007Market Segmentation and Stock Prices Discount in the Chinese Stock Market: Revisiting B-Share Discounts in the Chinese Stock Market25 cited

2007Determinants of disclosures of A‐, B‐ and H‐share companies18 cited