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...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/46826/ |
| _version_ | 1848797407321522176 |
|---|---|
| author | Satybaldina, Ayauly |
| author_facet | Satybaldina, Ayauly |
| author_sort | Satybaldina, Ayauly |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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 reform on earning management and audit quality in China,
where, the research investigating the effect of split share structure reform
on audit quality is limited. The main difference that distinguished the
Chinese market from other stock markets was the establishment of twotier
share structure divided into tradable and non-tradable shares.
However, the dominance of non-tradable shares led to ineffective
functioning of Chinese stock market, which accelerated incentives to
earning management. After the split share reform, it is said corporate
structure and earning quality of firms’ has improved. However, other
authors have the opposite opinion. This study examines 1) the effect of
split share reform on accruals from share nature (tradable and nontradable)
perspective across three time periods; 2) and monitors the
impact split share reform on audit quality. |
| first_indexed | 2025-11-14T20:03:23Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-46826 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:03:23Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-468262018-04-10T15:44:07Z https://eprints.nottingham.ac.uk/46826/ The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China Satybaldina, Ayauly 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 reform on earning management and audit quality in China, where, the research investigating the effect of split share structure reform on audit quality is limited. The main difference that distinguished the Chinese market from other stock markets was the establishment of twotier share structure divided into tradable and non-tradable shares. However, the dominance of non-tradable shares led to ineffective functioning of Chinese stock market, which accelerated incentives to earning management. After the split share reform, it is said corporate structure and earning quality of firms’ has improved. However, other authors have the opposite opinion. This study examines 1) the effect of split share reform on accruals from share nature (tradable and nontradable) perspective across three time periods; 2) and monitors the impact split share reform on audit quality. 2017-09-28 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46826/1/final%20to%20upload.pdf Satybaldina, Ayauly (2017) The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China. [Dissertation (University of Nottingham only)] |
| spellingShingle | Satybaldina, Ayauly The impact of Split Share Structure Reform on Earning Management and Audit Quality: Evidence from China |
| title | The impact of Split Share Structure Reform on
Earning Management and Audit Quality: Evidence
from China |
| title_full | The impact of Split Share Structure Reform on
Earning Management and Audit Quality: Evidence
from China |
| title_fullStr | The impact of Split Share Structure Reform on
Earning Management and Audit Quality: Evidence
from China |
| title_full_unstemmed | The impact of Split Share Structure Reform on
Earning Management and Audit Quality: Evidence
from China |
| title_short | The impact of Split Share Structure Reform on
Earning Management and Audit Quality: Evidence
from China |
| title_sort | impact of split share structure reform on
earning management and audit quality: evidence
from china |
| url | https://eprints.nottingham.ac.uk/46826/ |