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Research on the Relationship between Short Selling Mechanism and the Quality of Enterprise Information Disclosure

Year: 2025

Type: article

Abstract: This paper empirically examines the impact of the short selling mechanism on the quality of enterprise information disclosure using the data of A-share listed companies on the Shenzhen Stock Exchange from 2017 to 2023. After controlling for a series of possible influencing factors, this paper finds that The implementation of the short selling mechanism has significantly improved the quality of information disclosure of the target company.

Source: CREATIVE ECONOMY

DOI: 10.47297/wspcewsp2516-251910.20250901

Author: Yafei Liu

Institution: Haikou University of Economics

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4408867569

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