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This study investigates whether the Sci-Tech Innovation Board registration system has spillover effects on companies listed on other boards. The results show that the registration system significantly improves the quality of accounting information disclosure by the companies on the Main and SME Boards that remain under the approval system. The spillover effects are more significant for companies that are non-state-owned, audited by non-Big 4 firms, or in the same industries as the companies on the Sci-Tech Innovation Board compared with other companies. The findings provide evidence to improve the subsequent registration system reforms and the level of information disclosure quality.

Spillover Effects of the Sci-Tech Innovation Board Registration System on the Quality of Information Disclosure