Liu, Tingli; Jiang, Ying; Hao, Lizhong - In: International Journal of Accounting & Information Management 29 (2020) 1, pp. 127-146
Purpose: Although short selling has been legalized in China for nearly 10 years, due to the existence of short-sale constraints, its impact on corporate governance of listed companies remains unclear. This paper aims to examine the impact of short-sale refinancing on earnings quality after the...
