Table 1.
Sample screening.
Table 2.
Research variable definitions.
Table 3.
Descriptive statistical results of research sample.
Table 4.
Basic regression results.
Table 5.
The Placebo test results.
Fig 1.
Parallel trend test in the number of foreign investors and analysis of policy dynamic.
Fig 2.
Parallel trend test of foreign shareholding scale and analysis of policy dynamic effects.
Table 6.
Robustness test results excluding special samples.
Table 7.
Influence mechanism test results.
Table 8.
Impact results of differences in analyst attention.
Table 9.
The impact of the audit status of the four major international auditing firms.
Table 10.
Impact of differences in the comparability of accounting information.
Table 11.
Impact results of the exercise of rights by the Small and Medium Investor Service Center.
Table 12.
The impact of differences in regional cultural integration.