Skip to content
SFS
Home
CALL FOR IDEAS
About
SFS Council
By-Laws
Financial Information
History
News Archive
COI Statements
Membership / Login
News
Policies
Disclosure Policy for Authors
Dual Submission Policy
SFS Privacy Policy
Conflict of Interest Policy
Contact Us
Cavalcades
SFS Cavalcade Asia-Pacific
SFS Cavalcade North America
SFS Cavalcade Awards
Review of Financial Studies
RFS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Comments and Retractions
Appeals
RFS Dataverse
Disclosure Policy for Authors
Dual Submission Policy
Code and Data Sharing Policy
Coercive Citations Policy
Referee Confidentiality
Referees
Submit a Report
About the RFS
Aims and Scope
Best Practices
Editorial Team
OUP RFS website
RFS Statistics
Subscribe to RFS
History
Awards
Rising Scholar Award
Conferences
News Archive
Relationship to SFS
Papers
Published Papers
Forthcoming
RFS News
Contact Us
Review of Asset Pricing Studies
RAPS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Dual Submission Policy
Appeals
Code Sharing Policy
Editors’ Joint Policy
Referees
Submit a Report
About the RAPS
Aims and Scope
Best Practices
Editorial Team
OUP RAPS website
RAPS Statistics
Subscribe to RAPS
History
Awards
Rising Scholar Award
Conferences
Relationship to SFS
Papers
Published
Forthcoming
RAPS/RCFS Europe Conference
RAPS News
Contact Us
Review of Corporate Finance Studies
RCFS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Prior Review Process
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Dual Submission Policy
Appeals
RCFS Dataverse
Code Sharing Policy
Editors’ Joint Policy
Referees
Submit a Report
About the RCFS
Aims and Scope
Best Practices
Editorial Team
OUP RCFS website
RCFS Statistics
Subscribe to RCFS
Awards
Rising Scholar Award
Conferences
News Archive
Relationship to SFS
Papers
Published
Forthcoming
RCFS Winter Conference
RAPS/RCFS Europe Conference
Registered Reports Repository
RCFS News
Contact Us
Navigation Menu
Navigation Menu
SFS
Home
CALL FOR IDEAS
About
SFS Council
By-Laws
Financial Information
History
News Archive
COI Statements
Membership / Login
News
Policies
Disclosure Policy for Authors
Dual Submission Policy
SFS Privacy Policy
Conflict of Interest Policy
Contact Us
Cavalcades
SFS Cavalcade Asia-Pacific
SFS Cavalcade North America
SFS Cavalcade Awards
Review of Financial Studies
RFS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Comments and Retractions
Appeals
RFS Dataverse
Disclosure Policy for Authors
Dual Submission Policy
Code and Data Sharing Policy
Coercive Citations Policy
Referee Confidentiality
Referees
Submit a Report
About the RFS
Aims and Scope
Best Practices
Editorial Team
OUP RFS website
RFS Statistics
Subscribe to RFS
History
Awards
Rising Scholar Award
Conferences
News Archive
Relationship to SFS
Papers
Published Papers
Forthcoming
RFS News
Contact Us
Review of Asset Pricing Studies
RAPS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Dual Submission Policy
Appeals
Code Sharing Policy
Editors’ Joint Policy
Referees
Submit a Report
About the RAPS
Aims and Scope
Best Practices
Editorial Team
OUP RAPS website
RAPS Statistics
Subscribe to RAPS
History
Awards
Rising Scholar Award
Conferences
Relationship to SFS
Papers
Published
Forthcoming
RAPS/RCFS Europe Conference
RAPS News
Contact Us
Review of Corporate Finance Studies
RCFS Home
Submissions
Submit a Paper
Guidelines for Submissions
Review Policy
Prior Review Process
Editorial Team Roles & Processes
Accepted Papers Checklist
Errata Policy
Dual Submission Policy
Appeals
RCFS Dataverse
Code Sharing Policy
Editors’ Joint Policy
Referees
Submit a Report
About the RCFS
Aims and Scope
Best Practices
Editorial Team
OUP RCFS website
RCFS Statistics
Subscribe to RCFS
Awards
Rising Scholar Award
Conferences
News Archive
Relationship to SFS
Papers
Published
Forthcoming
RCFS Winter Conference
RAPS/RCFS Europe Conference
Registered Reports Repository
RCFS News
Contact Us
RFS Forthcoming
September 28, 2026
RFS News
“The China-U.S. Equity Valuation Gap” by Geert Bekaert, Shuojia Ke, Xue Wang, and Xiaoyan Zhang
