Effect of Privatization on Firm Performance, Accounting Information Quality and Auditors' Sensitivity to Firm-level Risks

Project: Research

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Extant literature about the effect of privatization of state-owned enterprises (SOEs) in China is mostly based on partially privatized firms over which the state retains its control rights after they become listed through IPO. This study will examine the effect of the transfer of control rights of listed Chinese firms from the state to private investors, a process of complete privatization. Instead of making inferences based on partial-privatization evidence, this research setting will allow the investigators to directly observe the effect of privatization. The findings will contribute to the understanding of the social economic consequences of privatization in the world’s largest and most vigorous transitional economy.


Project number7002156
Grant typeSRG
Effective start/end date1/04/0730/06/07