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Open AccessPolitical Connections, Analyst Following, and the Informativeness of Insider Trading in China
Based on the theory of information asymmetry, this paper studies the predictive power of Chinese insider trading on a stock’s future medium- and long-term abnormal returns. The evidence shows that as a whole, ...
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Article
Open AccessNew Chinese Accounting Standards and the Usefulness of Accounting Information in Debt Contracts
This paper investigates whether the usefulness of accounting profitability in debt contracts changes after the adoption of the new Chinese accounting standards (“NCAS”) in 2007. We find that the sensitivity of...