HFCAA

Published: 26 September 2026| Version 1 | DOI: 10.17632/pxngtg44z9.1
Contributor:
xu Chen

Description

Replication materials for the study The Market Reaction to Geopolitical Delisting. The study examines how U.S.-listed China and Hong Kong issuers were repriced around seven Holding Foreign Companies Accountable Act (HFCAA) regulatory milestones and three issuer-exit announcements. The archive contains 3,988 derived firm-event observations: 2,695 observations across the seven regulatory events and 1,293 peer-spillover observations across the three exit events, with announcing firms excluded from the relevant peer samples. For each firm-event observation, the files report market-adjusted and Fama-French three-factor abnormal returns for trading days -3 to +3, together with CAR[-3,-1], CAR[0,+3], and CAR[-3,+3]. The archive also provides the event schedule, SEC conclusive-identification mapping, ticker aliases, industry classifications, sample audits, aggregate table results, robustness outputs, replication code, and input templates. The evidence shows that audit-cooperation and statutory-resolution events generated the strongest positive repricing, SEC identification events produced negative enforcement effects, and the five central state-owned enterprise exits generated negative peer spillovers. Raw prices, source returns, shares outstanding, trading volume, exchange codes, and market-index observations were obtained from licensed databases and cannot be redistributed; the archive therefore supplies the derived analysis data used in the reported tests. See README.md and the documentation folder for variable definitions, sources, and reproduction instructions.

Files

Categories

Corporate Finance, Empirical Finance

Licence