Short selling and corporate tax avoidance : insights from a financial constraint view
Year of publication: |
2020
|
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Authors: | Luo, Jinbo ; Ni, Xiaoran ; Tian, Gary Gang |
Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 61.2020, p. 1-21
|
Subject: | Emerging market | Financial constraint | Short selling | Short-sale deregulation | Tax avoidance | Steuervermeidung | Leerverkauf | Finanzmarktregulierung | Financial market regulation | Liquiditätsbeschränkung | Liquidity constraint |
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