Does Bank Monitoring Reduce Corporate Misreporting? Evidence from Foreign Bank Entry in China

The authors thank Cindy Alexander, Allen N. Berger, Tara Bhandari, Natasha Burns, Chao Chen, Jeffrey Coles, Mara Faccio, Joseph Fan, Anzhela Knyazeva, Christian Leuz, Vojislav Maksimovic, Randall Morck, Mattias Nilsson, Laura Stark, T.J. Wong, Jun Yang, David Yermack, Bernard Yeung, Fang Yu, and seminar participants at Arizona State University, Florida State University, the U.S. Securities and Exchange Commission, University of South Carolina, and University of Minnesota, and conference participants at the 2017 Association of Financial Economists Annual Meeting, the International Corporate Governance Conference at Tsinghua University, the 2014 China International Conference in Finance, and the International Young Scholar Corporate Finance and Governance Symposium (2015) for helpful comments and suggestions. All remaining errors are our responsibility.