The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China

The International Journal of Accounting ◽

10.1016/j.intacc.2014.01.001 ◽

2014 ◽

Vol 49 (1) ◽

pp. 101-136 ◽

Author(s):

Jing-Ming Kuo ◽

Lutao Ning ◽

Xiaoqi Song

Keyword(s):

Earnings Management ◽

The Real ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure ◽

Management Behaviors

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State Ownership and Earnings Management: Evidence from the Split Share Structure Reform in China

SSRN Electronic Journal ◽

10.2139/ssrn.3298807 ◽

2018 ◽

Author(s):

Ja Ryong Kim

Keyword(s):

Earnings Management ◽

State Ownership ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The Real Effects of Privatization: Evidence from Chinaas Split Share Structure Reform

SSRN Electronic Journal ◽

10.2139/ssrn.2481838 ◽

2015 ◽

Author(s):

Yongxian Tan ◽

Xuan Tian ◽

Xinde Zhang ◽

Hailong Zhao

Keyword(s):

The Real ◽

Real Effects ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The real effect of partial privatization on corporate innovation: Evidence from China's split share structure reform

Journal of Corporate Finance ◽

10.1016/j.jcorpfin.2020.101661 ◽

2020 ◽

Vol 64 ◽

pp. 101661 ◽

Author(s):

Yongxian Tan ◽

Xuan Tian ◽

Xinde Zhang ◽

Hailong Zhao

Keyword(s):

Partial Privatization ◽

Real Effect ◽

The Real ◽

Corporate Innovation ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The Value of Shareholder Activism: New Evidence from the Split-Share Structure Reform in China

SSRN Electronic Journal ◽

10.2139/ssrn.1316214 ◽

2008 ◽

Author(s):

Li Liao ◽

Meijuan Shi ◽

Hao Wang

Keyword(s):

Shareholder Activism ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure ◽

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Lessons from the Chinese Privatization Process: Reversal in Investors’ Perception of the Relative Value of State and Legal Person Owned Companies During the Split Share Structure Reform

SSRN Electronic Journal ◽

10.2139/ssrn.1912381 ◽

2012 ◽

Author(s):

Anna Vong ◽

Duarte Trigueiros

Keyword(s):

Legal Person ◽

Relative Value ◽

Privatization Process ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The Information Environment in China: Evidence from the Split Share Structure Reform

SSRN Electronic Journal ◽

10.2139/ssrn.2899903 ◽

2016 ◽

Author(s):

JIng Chen ◽

Elisabeth Dedman ◽

Muhammad Yahya Ghazali ◽

Ja Ryong Kim

Keyword(s):

Information Environment ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The Effects of Trading Rights and Ownership Structure on the Informativeness of Accounting Earnings: Evidence from China’ Split Share Structure Reform

SSRN Electronic Journal ◽

10.2139/ssrn.3273023 ◽

2018 ◽

Author(s):

Li Zhang

Keyword(s):

Ownership Structure ◽

Accounting Earnings ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China

The British Accounting Review ◽

10.1016/j.bar.2012.09.003 ◽

2012 ◽

Vol 44 (4) ◽

pp. 248-261 ◽

Author(s):

Wenxuan Hou ◽

Jing-Ming Kuo ◽

Edward Lee

Keyword(s):

State Ownership ◽

Share Price ◽

Price Informativeness ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure ◽

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The effects of the split share structure reform on Chinese listed firms’ leverage decisions

The Quarterly Review of Economics and Finance ◽

10.1016/j.qref.2014.10.003 ◽

2015 ◽

Vol 57 ◽

pp. 86-100 ◽

Author(s):

Han-Fang Tsai ◽

Tsui-Jung Lin ◽

Jung-Hua Hung

Keyword(s):

Listed Firms ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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Will China's split share structure reform mitigate agency problems?

Journal of Chinese Economic and Business Studies ◽

10.1080/14765284.2012.673781 ◽

2012 ◽

Vol 10 (2) ◽

pp. 193-207 ◽

Author(s):

Tzu-Yun Tseng

Keyword(s):

Agency Problems ◽

Split Share Structure Reform ◽

Split Share Structure ◽

Share Structure

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