China Accounting Review (Vol. 3, No. 2)

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Features: "This issue includes important papers such as: 1. Corporate Governance Structure and Managerial Earnings Expectations; 2. A Study on the Utility of Earnings Forecast Disclosure by Listed Companies; 3. Research on the 'Informed Effect' and 'Identification Effect' of Rights Offering Announcements; 4. An Empirical Study on the Analytical Capabilities of Chinese Security Analysts; 5. An Investigative Analysis of Corporate Financing Behavior in China; 6. The Value Effect of Equity Refinancing under a Dual-Class Share Structure; 7. A Study on the Factors Influencing the Use of IPO Funds by Listed Companies. This book is suitable for readers interested in Chinese economic issues, especially as a reference for economic decision-making departments, economic theorists, and undergraduate and graduate students studying Chinese economic issues."