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Notes
1At the time of these papers A-shares could only be owned by Chinese citizens and only adopted Chinese accounting standards. The B-shares were sold only to foreign investors, used IAS and were audited by international CPA firms.
2For a nice explanation of the difference between relative and incremental information content studies see Biddle et al. Citation(1995).
3Ball et al. Citation(2003) find evidence that supports this conclusion when they examine four Asian countries who have a common law system. This paper was not included in this volume because it was published after the 2002 ending period.