A Breach In The Great Wall: Why Are Chinese Companies Listed In The U.S. Subject To Lower Disclosure Standards?

SSRN Electronic Journal 2026 Preprint Open access

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Authors: David F. Larcker, Amit Seru, Brian Tayan, Daniel J. Taylor
DOI: 10.2139/ssrn.6137271
Cited by: 0

Fields of Study & Subjects

Corporate Finance and Governance Auditing Earnings Management Governance Securities Regulation and Market Practices

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint