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...
| Main Author: | |
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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/ |
| _version_ | 1848795307357241344 |
|---|---|
| author | ZHANG, YI |
| author_facet | ZHANG, YI |
| author_sort | ZHANG, YI |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T19:30:00Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36580 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:30:00Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-365802017-10-19T16:56:53Z https://eprints.nottingham.ac.uk/36580/ The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises ZHANG, YI 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. 2016-09-13 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36580/1/Dissertation.pdf ZHANG, YI (2016) The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises. [Dissertation (University of Nottingham only)] |
| spellingShingle | ZHANG, YI The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title | The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title_full | The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title_fullStr | The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title_full_unstemmed | The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title_short | The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises |
| title_sort | effects of ifrs convergence on earnings quality of chinese listed state-owned enterprises |
| url | https://eprints.nottingham.ac.uk/36580/ |