| Acknowledgement | 第4-7页 |
| List of Accepted/Published Papers | 第7-8页 |
| Abstract | 第8-9页 |
| 摘要 | 第10-17页 |
| List of Abbreviations | 第17-18页 |
| Chapter 1: Background and Motivation of the Study | 第18-26页 |
| 1.1 Introduction | 第18-21页 |
| 1.2 Motivation of study | 第21-22页 |
| 1.3 Research Questions | 第22页 |
| 1.4 Objectives of Study | 第22-23页 |
| 1.5 Scope and Structure of Study | 第23-24页 |
| 1.6 Innovation and contribution of study | 第24-26页 |
| Chapter 2: Chinese Institutional Environment | 第26-37页 |
| 2.1 Product Market Competition in China | 第26-28页 |
| 2.1.1 Product Market Competition in Pre-Reform Era(1949-1978) | 第26-27页 |
| 2.1.2 Product Market Competition in Post-Reform Era(1979-Till date) | 第27-28页 |
| 2.2 Corporate information environment in China | 第28-32页 |
| 2.3 Analysts and Corporate Information Environment in China | 第32-34页 |
| 2.4 Government intervention/ownership in China | 第34-35页 |
| 2.5 The role of political connections | 第35-37页 |
| Chapter 3: Literature Review and Hypothesis Development | 第37-54页 |
| 3.1 Review of Literature | 第37-44页 |
| 3.1.1 Competition as Disciplinary Mechanism | 第37-41页 |
| 3.1.2 "Dark side of Competition" and Proprietary Cost Hypothesis | 第41-44页 |
| 3.2 Hypothesis Development | 第44-54页 |
| 3.2.1 Product market competition and financial statement comparability | 第44-48页 |
| 3.2.2 Product market competition and earnings quality | 第48-51页 |
| 3.2.3 Product market competition and accounting conservatism | 第51-54页 |
| Chapter 4: Empirical Modeling and Variable Measurement | 第54-61页 |
| 4.1 Empirical Modeling and Control Variables | 第54-57页 |
| 4.1.1 Product market competition and financial statement comparability | 第54-55页 |
| 4.1.2 Product market competition and earnings quality | 第55-56页 |
| 4.1.3 Product market competition and accounting conservatism | 第56-57页 |
| 4.2 Sample Description and Variable Measurement | 第57-61页 |
| 4.2.1 Sample Description | 第57页 |
| 4.2.2 Measurement of financial reporting quality | 第57-60页 |
| 4.2.3 Measurement of Product Market Competition | 第60-61页 |
| Chapter 5: Empirical Test of Product Market Competition and FinancialStatement Comparability | 第61-81页 |
| 5.1 Descriptive statistics and correlation matrix | 第61-63页 |
| 5.2 Regression Results | 第63-64页 |
| 5.3 Industry leaders/followers and comparability | 第64页 |
| 5.4 Competition from existing rivals/potential rivals and comparability | 第64-70页 |
| 5.5 Additional test | 第70-75页 |
| 5.6 Robustness checks | 第75-81页 |
| Chapter 6: Empirical Test of Product Market Competition and EarningsQuality | 第81-103页 |
| 6.1 Descriptive Statistics and Correlation Matrix | 第81-82页 |
| 6.2 Regression Results | 第82-90页 |
| 6.3 Additional test | 第90-97页 |
| 6.4 Robustness checks | 第97-103页 |
| Chapter 7: Empirical Test of Product Market Competition andConservatism | 第103-118页 |
| 7.1 Descriptive Statistics and Correlation Matrix | 第103-104页 |
| 7.2 Regression Results | 第104-105页 |
| 7.3 Industry Leaders/Followers and Conservatism | 第105-110页 |
| 7.4 Product market competition, IFRS adoption and accounting conservatism | 第110-111页 |
| 7.5 Product market competition, state ownership and accounting conservatism | 第111-113页 |
| 7.6 Additional Tests | 第113-114页 |
| 7.7 Robustness checks | 第114-118页 |
| Chapter 8: Conclusion | 第118-123页 |
| 8.1 Summary of Findings | 第118-120页 |
| 8.1.1 Product Market Competition and Financial Statement Comparability | 第118页 |
| 8.1.2 Product Market Competition and Earnings Quality | 第118-119页 |
| 8.1.3 Product Market Competition and Accounting Conservatism | 第119-120页 |
| 8.2 Conclusion | 第120-121页 |
| 8.3 Policy Implications and Recommendations | 第121-122页 |
| 8.4 Limitations and Suggestions for Future Studies | 第122-123页 |
| Appendices | 第123-128页 |
| References | 第128-150页 |
