Published August 19, 2020
| Version 1.0
Dataset
Open
Data for Measuring the Market Impact of New Auditing Standards in China
Authors/Creators
- 1. Southwest University of Political Science and Law
- 2. SUNY Oswego
- 3. Second Affiliated Hospital of the Army Medical University
Description
Data used in a study of the market impact of new auditing standards in China. The data includes 76 companies listed on the A+H share markets that were subject to the new auditing standards in 2017. It also includes 76 companies listed on the A share market which were matched with the experimental sample using the Propensity-Score Matching method. Files include 2016 & 2017 cumulative abnormal returns (CAR) and volatility (Vol) for the experimental group (A+H shares) and the control group (A shares) and control variables for both groups.
Files
Files
(7.4 MB)
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