交叉上市是改善盈利质量的灵丹妙药吗？中国H股和B股公司的案例

Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China

• Shimin Chen
• Serene Xu Ni 通讯
• Özgür Arslan‐Ayaydin
• James Thewissen