Purpose–The purpose of this paper is to investigate the factors driving greenhouse gas
reporting by Chinese companies. Design/methodology/approach–Content analysis of …

Purpose This study aims to investigate whether and how auditors responded to the
documented increases in earnings management after split-share structure reform (SSSR) in …

We perform an event study to investigate the efficiency of the Chinese stock market. We
study the reaction of stock returns and trading volumes to the 2005–2006 structural reform …

This paper investigates the impact of split-share structure reform on earnings management
in China. A unique institutional feature of China was the co-existence of two types of share …

The Chinese stock market has a threefold segmented structure. Firstly, there is a division
between floatable and nonfloatable shares, known as the split‐share structure. Before 2005 …

Abstract In June 2001, the Chinese Government announced proposals to reduce its retained
ownership in listed Chinese state-owned enterprises. In the 3 months following the …

I investigate the impact of government intervention in financial markets through two key
policies: the Random On-Site Inspection policy in 2016 and the Split Share Reform in 2005 …

This paper investigates how institutional investors matter for asset pricing by using daily
institutional trading data and a natural experiment, the split–share structure reform in China …

본 연구에서는 최근 진행된 중국 기업들의 소유구조 변화와 회계제도 변화가 중국 기업들이
제공하는 회계정보의 질에 어떠한 영향을 미쳤는지 확인하는 것이 연구의 목적이다. 이를 위해 …

In response to its rapidly developing economy, China's accounting standards have evolved
dramatically over the last two decades, from an old-fashioned Soviet-style fund-based …