Early Signals of disclosed accounting frauds- Chinese firms evidence Discussion Draft

This discussion draft explores the evidence and factors contributing to accounting fraud in Chinese firms, highlighting that approximately 20% of listed firms have engaged in serious fraud since the establishment of the Chinese stock market. It examines the country's transition from a planned to a market economy and highlights China's global ranking in terms of fraud.

• accounting fraud
• chinese firms
• early signals
• market mechanism
• chinese stock market
• planned economy
• evidence
• discussion draft

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