Yimiao Chen

KPMG

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Scholarly Papers (1)

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GAAP Difference or Accounting Fraud? Evidence from Chinese Reverse Mergers Delisted from U.S. Markets

Journal of Forensic and Investigative Accounting Vol. 7, 2015, 122-145
Number of pages: 25 Posted: 19 Feb 2015
Yimiao Chen, Gang Hu, Ling Lin and Min Xiao
KPMG, Hong Kong Polytechnic University - School of Accounting and Finance, University of Massachusetts Dartmouth - Department of Accounting & Finance and Xiamen University - Department of Finance
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Abstract:

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Accounting Fraud, GAAP Difference, Chinese Reverse Mergers, Dual-Listed