The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises

ZHANG, YI (2016) The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises. [Dissertation (University of Nottingham only)]

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Abstract

This paper examines the effects of IFRS convergence on earnings quality of Chinese listed state-owned enterprises after controlling the effect of the split-share reform on earnings quality. 321 Chinese listed state-owned enterprises are selected and the sample period commences from 2004 to 2009. By the use of the Cross-sectional Modified Jones Model, the absolute value of discretionary accruals can be obtained and then can be used to measure earning management in Chinese listed state-owned enterprises. After applying the univariate test and the multivariate regression, the results show that there is an increase in earnings quality of Chinese listed state-owned enterprises in post-IFRS convergence period even after controlling the effect of the split-share reform on earnings quality.

Item Type: Dissertation (University of Nottingham only)
Depositing User: Zhang, Yi
Date Deposited: 09 Mar 2017 14:55
Last Modified: 13 Mar 2017 12:13
URI: http://eprints.nottingham.ac.uk/id/eprint/36580

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