Chinese A-Share Listed Companies Data for Earnings Management Analysis, 2008-2022

A sample of Shanghai and Shenzhen A-share listed companies from 2008 to 2022 examines the impact of client-auditor mismatch on earnings management. The 5.5 KB XLS file was authored by Shanmei Luo and last updated on 2026-05-21. Results indicate upward mismatches mitigate classification shifting, while downward mismatches amplify it.

Use Cases

• Analyzing the relationship between client-auditor mismatch and classification shifting based on the study's findings.
• Investigating the moderating role of internal control strength on earnings management behavior as described.
• Studying the mediating effect of auditor industry expertise on classification shifting as mentioned in the description.
• Examining earnings management trends in Chinese A-share markets from 2008 to 2022.

Strengths

• Data covers a 15-year time range from 2008 to 2022.
• Focuses on a specific sample of Shanghai and Shenzhen A-share listed companies.
• File is small (5.5 KB) and in a widely accessible XLS format.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

figshare, author Shanmei Luo

Collection Method

Likely contains a sample of Shanghai and Shenzhen A-share listed companies.

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:13; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)