Xue Yang

National Sun Yat-sen University

70 Lien-hai Rd.

Kaohsiung, 80743

Taiwan

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Scholarly Papers (1)

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Accounting Conservatism and Short Selling: Evidence from China

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 352-394, 2018
Number of pages: 43 Posted: 17 Apr 2018
Southwestern University of Finance and Economics (SWUFE), University of Rhode Island, National Sun Yat-sen University and University of Dayton - School of Business Administration
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Abstract:

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accounting conservatism, accrual, difference‐in‐difference, disciplining effect, downward stock pressure, propensity score matching, short selling