Research Article
An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees
Table 2
Statistics of the relationship between shareholding ratio and consolidation (shareholding ratio >50%).
| | Stock code | Company abbreviation | Year | Shareholding ratio (%) | Consolidation or not | Investees |
| | 000089 | Shenzhen airport | 2019 | 51 | No | Asiaray media group limited | | 000632 | Sanmu group | 2019 | 90 | No | Qingdao Senchengxin Investment Co. Ltd. | | 000632 | Sanmu group | 2019 | 90 | No | Shanghai Yuanfu Real Estate Co., Ltd. | | 000753 | Zhangzhou development | 2019 | 54.17 | No | Fujian Huaxing Zhangfa Venture Capital Co. Ltd. | | 600512 | Tengda construction | 2018 | 58.33 | No | Shanghai Panshi Tengda investment partnership | | 603618 | Hangzhou cable | 2019 | 80 | No | Zhejiang Hangdeng Graphene Technology Co. Ltd. | | 603618 | Hangzhou cable | 2019 | 60 | No | Zhejiang Hangdian Industrial Co., Ltd. |
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Data source: annual report of listed companies.
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