The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises
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...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36580/ |
| Summary: | 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. |
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