The impact of short sale prospect on income smoothing
Year of publication: |
2023
|
---|---|
Authors: | Sun, Xu ; Zhang, Tianming |
Published in: |
Review of accounting & finance. - Bingley : Emerald, ISSN 1758-7700, ZDB-ID 2170463-6. - Vol. 22.2023, 1, p. 62-83
|
Subject: | Capital market | Corporate finance | Earnings quality and management | Income smoothing | Short selling | Stock market | Stock price crash risk | Börsenkurs | Share price | Gewinn | Profit | Leerverkauf | Finanzmarkt | Financial market | Aktienmarkt | Finanzmarktregulierung | Financial market regulation | Finanzkrise | Financial crisis | Unternehmensfinanzierung | Bilanzpolitik | Accounting policy |
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