The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform
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DOI: 10.1016/j.ribaf.2019.101110
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Cited by:
- Xiang, Jiafeng & Sheng, Zhiyun, 2024. "Relative strength of business groups and the value-relevance of earnings for group-affiliated companies," Finance Research Letters, Elsevier, vol. 63(C).
- Caraiman Adrian-Cosmin, 2020. "The Stages Of The Risk Management Process In Corporate Governance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 118-130, June.
- Wang, Jiangyuan & Wang, Hua & Wang, Di, 2021. "Equity concentration and investment efficiency of energy companies in China: Evidence based on the shock of deregulation of QFIIs," Energy Economics, Elsevier, vol. 93(C).
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More about this item
Keywords
Earnings informativeness; Trading rights; Ownership structure; Split share structure;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
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