... be motivated by the clients’ intention to manage earnings after the SSSR. Split-share structure reform Earnings management Audit opinions Client importance Big10 auditor G14 G15 M42 This study is motivated by the long-awaited implementation of the split-share structure reform (SSSR...

... C32 C58 G15 Figure 3. Return spillovers Early in the year 2014, total return spillover starts lower than average, at approximately 28%. Such a dip in the total return spillover index might be assigned to the “road to recovery of the global economy” post- GFC, which led to lower...

... Health expenditure Cross-country effects GHS index F30 G12 G14 G15 H12 H50 H63 The eruption of the new strain of coronavirus (COVID-19) and following full or partial lockdowns imposed by almost all governments around the world have inevitably affected the world economies very...

... Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Earnings announcement Market efficiency Information efficiency G14 G15 G18 Since China’s reforms in the 1980s and 1990s, when many of the Chinese state-owned enterprises were privatised, the Chinese...