The impact of Split-Share Structure Reform on earnings quality: Evidence from China
This study examines the effect Split-share Structure Reform on earnings quality in Chinese listed firms. In 2005, Chinese Securities Regulatory Commission (CSRS) conducted the Split-share Structure Reform converted non-tradable shares to tradable shares. This reform was discussed to constrained earn...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2016
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| Online Access: | https://eprints.nottingham.ac.uk/36769/ |