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This study provides empirical evidence of managerial agency costs in socialistic internal capital markets. Listed Chinese companies are required to disclose the amount of resources that are reallocated to other firms of the parent company, which provides us with a direct measure of the...
Using a large sample of multinational enterprises (MNEs) over the period 1999–2009, this study investigates whether and how offshore operations via offshore financial centers (OFCs) impact the extent to which firm‐specific information is incorporated into stock price, relative to common...
This paper has three main aims. First, the paper introduces the concept of integrated reporting ( ) as described by the International Integrated Reporting Council (IIRC). A background to the development of the concept over the 4‐year period from the inception of the IIRC in 2010 is provided,...
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