Short-selling threats and real earnings management : international evidence
Year of publication: |
2020
|
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Authors: | Jiang, Haiyan ; Qin, Yafeng ; Bai, Min |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 19.2020, 2, p. 117-140
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Subject: | short selling | earnings management | international | shareholder protection | Bilanzpolitik | Accounting policy | Welt | World | Corporate Governance | Corporate governance | Leerverkauf | Short selling | Anlegerschutz | Investor protection |
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