Cross-listing, corporate governance and operating performance - Evidence from the chinese market

Document Type

Article

Date of Original Version

1-1-2008

Abstract

The effectiveness of corporate governance is a major factor in forecasting firm performance. We examine the relationships among cross-listing, corporate governance and firm performance for a sample of Chinese cross-listed companies. We show that cross-listed firms display higher overall quality of corporate governance compared to non-cross-listed firms. Consequently better corporate governance results in higher operating performance. Our results support the bonding hypothesis of cross-listing. Furthermore, we also illustrate that the cross-listing status encapsulates the higher quality of corporate governance that leads to higher operating performance. When forecasting performance of crosslisting companies, it is therefore important to recognize the substitute effect between cross-listing and corporate governance. Copyright © 2008 by Elsevier Ltd.

Publication Title, e.g., Journal

Advances in Business and Management Forecasting

Volume

5

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