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

Liang Shangkun
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Liang Shangkun: Central University of Finance and Economics

Chinese Stata Conference 2023 from Stata Users Group

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

Date: 2024-10-02
New Economics Papers: this item is included in nep-acc
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http://repec.org/chin2023/China23_Shangkun.pdf

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Persistent link: https://EconPapers.repec.org/RePEc:boc:chin23:06

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