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...
| 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/36769/ |
| _version_ | 1848795343051816960 |
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| author | ZHANG, KUNWEI |
| author_facet | ZHANG, KUNWEI |
| author_sort | ZHANG, KUNWEI |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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 earnings management in Chinese listed firms and reduced information asymmetry. This paper investigates the whether this event has any influence on earnings manipulation in China. Also, considering mandatory adoption of IFRS in China from 2007, this study separates the A-shares and B-shares to measure earnings management, which increased comparability of earnings quality between A-shares and B-shares, as well as eliminates the effects of IFRS. In addition, this paper examines the association between non-tradable shares and earnings management, as well as the effect of increasing in tradable shares on earnings quality. |
| first_indexed | 2025-11-14T19:30:34Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36769 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:30:34Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-367692017-10-19T17:02:18Z https://eprints.nottingham.ac.uk/36769/ The impact of Split-Share Structure Reform on earnings quality: Evidence from China ZHANG, KUNWEI 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 earnings management in Chinese listed firms and reduced information asymmetry. This paper investigates the whether this event has any influence on earnings manipulation in China. Also, considering mandatory adoption of IFRS in China from 2007, this study separates the A-shares and B-shares to measure earnings management, which increased comparability of earnings quality between A-shares and B-shares, as well as eliminates the effects of IFRS. In addition, this paper examines the association between non-tradable shares and earnings management, as well as the effect of increasing in tradable shares on earnings quality. 2016 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36769/1/ZHANG%2C%20Kunwei%20%284242319%29%20Dissertation%20MSc%20Accounting%20and%20Finance.pdf ZHANG, KUNWEI (2016) The impact of Split-Share Structure Reform on earnings quality: Evidence from China. [Dissertation (University of Nottingham only)] Keywords: Split-share Structure Reform; Earnings quality; Non-tradable shares; Tradable shares; China |
| spellingShingle | Keywords: Split-share Structure Reform; Earnings quality; Non-tradable shares; Tradable shares; China ZHANG, KUNWEI The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title | The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title_full | The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title_fullStr | The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title_full_unstemmed | The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title_short | The impact of Split-Share Structure Reform on earnings quality: Evidence from China |
| title_sort | impact of split-share structure reform on earnings quality: evidence from china |
| topic | Keywords: Split-share Structure Reform; Earnings quality; Non-tradable shares; Tradable shares; China |
| url | https://eprints.nottingham.ac.uk/36769/ |