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Stata and accounting research: Capital market openness and financial report robustness

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  • Liang Shangkun

    (Central University of Finance and Economics)

Abstract

Based on the exogenous policy changes implemented by the “Shanghai–Hong Kong Stock Connect”, this presentation explores the impact and mechanism of the opening of the capital market on the accounting conservatism of enterprises. The research found that the implementation of the Shanghai–Hong Kong Stock Connect has signi

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  • Liang Shangkun, 2024. "Stata and accounting research: Capital market openness and financial report robustness," Chinese Stata Conference 2023 06, Stata Users Group.
    • Handle: RePEc:boc:chin23:06
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