THE EFFECTS OF SPLIT SHARE STRUCTURE ON ACCOUNTING CONSERVATISM-EVIDENCE FROM CHINESE LISTED FIRMS

被引：0
|
作者：
Wu, Yaling [1 ]
Pan, Linwei [2 ]
机构：
[1] Chongqing Technol & Business Univ, Accounting Sch, Chongqing, Peoples R China
[2] Chongqing Univ, Econ & Business Adm Sch, Chongqing, Peoples R China
来源：
PROCEEDINGS OF THE 2011 3RD INTERNATIONAL CONFERENCE ON FUTURE COMPUTER AND COMMUNICATION (ICFCC 2011) | 2011年
关键词：
Accounting Conservatism; split share structure; non-tradable shareholders; tradable shareholders; CORPORATE GOVERNANCE; OWNERSHIP;
D O I：
暂无
中图分类号：
TP301 [理论、方法];
学科分类号：
081202 ;
摘要：
In this paper, we examine the effects of split share structure in China on accounting conservatism. Using 5762 firm-years data about listed firms in China stock exchanges from 2001 to 2005, we find that the percentage of non-tradable share and the largest shareholder ownership have significantly negative effect on accounting conservatism. Demand from non-tradable shareholder is less than that from tradable shareholders in China.
引用
收藏
页码：293 / +
页数：2
相关论文
共 50 条
  • [1] The effects of the split share structure reform on Chinese listed firms' leverage decisions
    Tsai, Han-Fang
    Lin, Tsui-Jung
    Hung, Jung-Hua
    QUARTERLY REVIEW OF ECONOMICS AND FINANCE, 2015, 57 : 86 - 100
  • [2] Market Reactions to the Split-share Structure Reform and the Determinants of Compensation: Evidence from Chinese Listed Firms
    Cheng, Li
    Chiou, Jeng-Ren
    Chen, Yenn-Ru
    Lee, Bong Soo
    ASIA-PACIFIC JOURNAL OF FINANCIAL STUDIES, 2012, 41 (02) : 194 - 223
  • [3] Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms
    Xi, Jianqun
    Xiao, He
    MANAGERIAL AUDITING JOURNAL, 2022, 37 (05) : 565 - 593
  • [4] Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China
    Wang, Xin
    Sun, Yue
    Li, Yanlin
    Zhang, Cuijiao
    PLOS ONE, 2024, 19 (07):
  • [5] Managerial ability and accounting comparability: Evidence from Chinese listed firms
    Zhang, Lu
    Hao, Boyang
    Yang, Dan
    Wang, Guojun
    ECONOMICS & POLITICS, 2024, 36 (03) : 1731 - 1762
  • [6] The impact of equity incentive plans (EIPs) on accounting conservatism in listed Chinese firms
    Liu, Sun
    Zhang, Jie
    JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2021, 22 (01) : 50 - 71
  • [7] Capital structure adjustment behaviors of Chinese listed companies: Evidence from the Split Share Structure Reform in China
    He, Wei
    Kyaw, NyoNyo A.
    GLOBAL FINANCE JOURNAL, 2018, 36 : 14 - 22
  • [8] OFDI Entry Modes and Firms' Innovation: Evidence from Chinese A-Share Listed Firms
    Xiao, Chunhuan
    Zhuang, Ziyin
    Feng, Amei
    SUSTAINABILITY, 2021, 13 (14)
  • [9] The effects of accounting conservatism on investment decision: Evidence from listed companies in China
    Ma, Haixin
    Jeong, Kyunbeom
    COGENT BUSINESS & MANAGEMENT, 2022, 9 (01):
  • [10] Overseas listing and accounting conservatism: evidence from Chinese H-share companies
    Kung, Fan-Hua
    James, Kieran
    Cheng, Chia-Ling
    ASIAN REVIEW OF ACCOUNTING, 2011, 19 (03) : 266 - 278
12345