zenodoopen
Data for Measuring the Market Impact of New Auditing Standards in China
<p>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.</p> <p> </p> <p> </p>
ShareScore
40/100
Overall dataset sharing score
Score breakdown
These five areas show where the dataset supports — or may limit — practical reuse.
- Stewardship
- 8
- Harmonization
- 4
- Access
- 16
- Reuse readiness
- 8
- Engagement
- 4