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

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Features: "The important papers included in this issue are: 1. Corporate governance structure and management's earnings expectations; 2. A study on the usefulness of earnings forecasts disclosure by listed companies; 3. Research on the 'informed effect' and ' effect' of rights offering announcements; 4. An empirical study on the analytical ability of securities analysts in China; 5. An investigation and analysis of corporate financing behavior in China; 6. The value effect of equity refinancing under a dual-class equity 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."