The impact of Split-Share Structure Reform on earnings quality: Evidence from China

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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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Bibliographic Details
Main Author:	ZHANG, KUNWEI
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	Keywords: Split-share Structure Reform; Earnings quality; Non-tradable shares; Tradable shares; China
Online Access:	https://eprints.nottingham.ac.uk/36769/

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