arbiter
JournalsPricingAccount

Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China

Hu Shaorou et al.

Journal of Accounting and Taxation2023https://doi.org/10.5897/jat2023.0563article
AJG 1
Weight
0.26

What the paper says

In China, the split-share structure reform (SSR) has many benefits in helping decrease agency costs and normalise the stock markets. This paper explores the specific effects of this policy on firms’ signalling behaviour, audit fee charges and the meeting or beating earnings expectation (MBE) strategy through empirical research into the relations of these three subjects, combined with a cross-sectional analysis of their deeper influences. The outcomes of this study demonstrate that after the SSR, firms have more incentive to convey inside information and signal earnings, the audit fee charged for firms is reduced and firms are more willing to meet earnings expectations.   Key words: Split-share structure reform; earnings signalling; audit fees; earnings surprise; management disclosure.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.5897/jat2023.0563

Or copy a formatted citation

@article{hu2023,
  title        = {{Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China}},
  author       = {Hu Shaorou et al.},
  journal      = {Journal of Accounting and Taxation},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.5897/jat2023.0563},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.