The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China
This paper aims to investigate the earning management activities in Chinese listed firms where capital market, ownership structure and motivations to manipulate profits that are different from other countries. Specifically, it will attempt to examine the impact of the Split Share Structure refor...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/46826/ |