Does short selling reduce classification shifting? : exploration of market-oriented governance mechanism
Meng He, Xuelian Bai, Junrui Zhang
| Year of publication: |
2024
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|---|---|
| Authors: | He, Meng ; Bai, Xuelian ; Zhang, Junrui |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier Science, ISSN 1057-5219, ZDB-ID 2029229-6. - Vol. 93.2024, Art.-No. 103193, p. 1-14
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| Subject: | Classification shifting | Earnings management | Price efficiency | Short selling | Leerverkauf | Bilanzpolitik | Accounting policy | Klassifikation | Classification | Corporate Governance | Corporate governance | Finanzmarktregulierung | Financial market regulation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2024.103193 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014543576