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

Hu Shaorou, Liu Chenyu, Liu Ming
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中国股权分置改革前后的信号、审计费用和收益意外
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来源期刊
CiteScore
4.50
自引率
3.80%
发文量
31
期刊介绍: The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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