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Title: Structural changes in the Chinese stock market : a review of empirical research
Authors: Lu, H 
Fu, J
Keywords: China
Stock market
Structural change
Corporate governance
Financial accounting
Executive compensation
Financial reporting
Issue Date: 2014
Source: China accounting and finance review (中國會計與財務硏究), 2014, v. 16, no. 2, p. 39-65 How to cite?
Journal: China accounting and finance review (中國會計與財務硏究) 
Abstract: China’s stock market has gone through major structural changes since its inception in the early 1990s. In this survey article, we review the empirical literature published in 15 leading accounting and finance journals from 1998 to 2013 that documents these important structural changes. In analysing this literature, we focus on the ‘distinctiveness’ of the Chinese stock market compared with developed stock markets (e.g. US) and the research opportunities generated by the China setting. Key themes include China’s share issue privatisation (SIP) reforms, the political connections in privately owned companies, the characteristics of Chinese listed companies and their governance, the regulatory environment reforms in China, and the evolving role played by auditors and other information intermediaries.
ISSN: 1029-807X
EISSN: 2307-3055
DOI: 10.7603/s40570-014-0006-2
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