Short seller monitoring and real earnings management
| Year of publication: |
2024
|
|---|---|
| Authors: | Cai, Tianyu ; Guo, Lixiong ; Tan, Yongxian |
| Published in: |
The financial review : the official publication of the Eastern Finance Association. - Oxford : Wiley-Blackwell, ISSN 1540-6288, ZDB-ID 2068470-8. - Vol. 59.2024, 1, p. 203-225
|
| Subject: | accruals | CEO wealth channel | litigation risk | monitoring | real earnings management | RegSHO | short seller | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Leerverkauf | Short selling | Corporate Governance | Corporate governance | Führungskräfte | Managers | Informationswert | Information value |
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