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TitleFirm performance and Earning Management in Chinese Reverser Merger / Kittapat Thongpitak
Imprint 2018
Descript 24 leaves: tables

SUMMARY

This study empirically examines the firm performance and accrual earning management in Chinese reverse merger in the U.S market and compare the result with their competitors that operate in China market from 2000 to 2011. The statistically shows that Chinese reverse merger tends to the small and young firm. The empirical test in firm performance, the result shows that cannot conclude that the reverse merger cause firm performance of two sample groups differently. However, Chinese reverse merger engaged in lower-earning management when compared with their control group in year three after listed in the market due to regulatory development.This study empirically examines the firm performance and accrual earning management in Chinese reverse merger in the U.S market and compare the result with their competitors that operate in China market from 2000 to 2011. The statistically shows that Chinese reverse merger tends to the small and young firm. The empirical test in firm performance, the result shows that cannot conclude that the reverse merger cause firm performance of two sample groups differently. However, Chinese reverse merger engaged in lower-earning management when compared with their control group in year three after listed in the market due to regulatory development.


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