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Keywords: Split-share structure reform
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (3): 411–429.
Published: 02 January 2024
...Xunzhuo Xi; Can Chen; Rong Huang; Feng Tang Purpose This study aims to examine whether Chinese firms increase their concerns about analysts’ earnings forecasts following the split-share structure reform (SSR) in 2005, which removed trading restrictions on approximately 70% of the shares of listed...
Journal Articles
International Journal of Accounting and Information Management (2015) 23 (2): 169–198.
Published: 05 May 2015
... and the split share structure reform (SSR) in 2005. Design/methodology/approach – This study utilises informativeness of earnings (earnings response coefficient), conditional accounting conservatism and managerial discretionary accruals to assess earnings quality using 12,267 firm-year observations over...
