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

Shanmei Luo's 2026 study analyzes 2008-2022 data from Shanghai and Shenzhen A-share listed companies. The research examines how mismatches between a company and its auditor's tier influence earnings management through classification shifting. The dataset, shared on figshare, is a 9.5 KB Excel file supporting this analysis of client-auditor relationships and internal controls.

Use Cases

• Modeling the impact of auditor-client tier mismatches on classification shifting behavior.
• Analyzing the moderating role of strong internal controls on earnings management.
• Investigating how auditor industry expertise mediates the relationship between mismatch and financial reporting outcomes.
• Conducting panel data analysis on Chinese listed companies using a fixed effects framework.

Strengths

• Data covers a 15-year time range from 2008 to 2022.
• Focuses on a specific and regulated market segment: Shanghai and Shenzhen A-share listed companies.
• The study design explicitly tests for moderating (internal control) and mediating (auditor expertise) effects.

Limitations

• The dataset is very small at 9.5 KB, indicating limited scope or aggregated summary statistics.
• Row count and column-level documentation are unknown, requiring manual inspection after download.
• Data may reflect geographic and temporal bias inherent to the selected Chinese stock exchanges and time period.

Provenance

Source

figshare, author Shanmei Luo.

Collection Method

Likely compiled from public financial disclosures of listed Chinese companies.

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:18; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)