The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China

Satybaldina, Ayauly (2017) The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China. [Dissertation (University of Nottingham only)]

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Abstract

This paper aims to investigate the earning management activities in

Chinese listed firms where capital market, ownership structure and

motivations to manipulate profits that are different from other countries.

Specifically, it will attempt to examine the impact of the Split Share

Structure reform on earning management and audit quality in China,

where, the research investigating the effect of split share structure reform

on audit quality is limited. The main difference that distinguished the

Chinese market from other stock markets was the establishment of twotier

share structure divided into tradable and non-tradable shares.

However, the dominance of non-tradable shares led to ineffective

functioning of Chinese stock market, which accelerated incentives to

earning management. After the split share reform, it is said corporate

structure and earning quality of firms’ has improved. However, other

authors have the opposite opinion. This study examines 1) the effect of

split share reform on accruals from share nature (tradable and nontradable)

perspective across three time periods; 2) and monitors the

impact split share reform on audit quality.

Item Type: Dissertation (University of Nottingham only)
Depositing User: Satybaldina, Ayauly
Date Deposited: 09 Apr 2018 15:14
Last Modified: 10 Apr 2018 15:44
URI: http://eprints.nottingham.ac.uk/id/eprint/46826

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