IDEAS home Printed from https://ideas.repec.org/a/mes/emfitr/v59y2023i4p959-976.html
   My bibliography  Save this article

Spillover Effects of the Sci-Tech Innovation Board Registration System on the Quality of Information Disclosure

Author

Listed:
  • Xiaoyu Wang
  • Qi Gao
  • Xingtong Fang
  • Lili Hao

Abstract

This study investigates whether the Sci-Tech Innovation Board registration system has spillover effects on companies listed on other boards. The results show that the registration system significantly improves the quality of accounting information disclosure by the companies on the Main and SME Boards that remain under the approval system. The spillover effects are more significant for companies that are non-state-owned, audited by non-Big 4 firms, or in the same industries as the companies on the Sci-Tech Innovation Board compared with other companies. The findings provide evidence to improve the subsequent registration system reforms and the level of information disclosure quality.

Suggested Citation

  • Xiaoyu Wang & Qi Gao & Xingtong Fang & Lili Hao, 2023. "Spillover Effects of the Sci-Tech Innovation Board Registration System on the Quality of Information Disclosure," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 59(4), pages 959-976, March.
    • Handle: RePEc:mes:emfitr:v:59:y:2023:i:4:p:959-976
    DOI: 10.1080/1540496X.2022.2128667
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1540496X.2022.2128667
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1540496X.2022.2128667?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mes:emfitr:v:59:y:2023:i:4:p:959-976. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/MREE20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.