Accounting conservatism and short selling: Evidence from China-Reference-Cited by-同舟云学术

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Accounting conservatism and short selling: Evidence from China

Published:2018-01-10 Issue:3-4 Volume:45 Page:352-394
ISSN:0306-686X
Container-title:Journal of Business Finance & Accounting
language:en
Short-container-title:Journal of Business Finance & Accounting

Author:

Jin Zhi¹,Lin Bingxuan²³^ORCID,Yang Xue³,Zhang Ting⁴

Affiliation:

1. School of Accounting; Southwestern University of Finance and Economics; Chengdu Sichuan China

2. College of Business Administration; University of Rhode Island; Kingston RI USA

3. Sun Yat-sen Business School; Sun Yat-sen University; Guangzhou Guangdong China

4. School of Business Administration; University of Dayton; Dayton OH USA

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/jbfa.12302/fullpdf

Reference91 articles.

1. Ackert , L. F. Church , B. K. Deaves , R. 2002 Bubbles in experimental asset markets: Irrational exuberance no more Working paper

2. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs;Ahmed;The Accounting Review,2002

3. Managerial overconfidence and accounting conservatism;Ahmed;Journal of Accounting Research,2013

4. Short sellings are almost instantaneously bad news: Evidence from the Australian stock exchange;Aitken;The Journal of Finance,1998

5. The effect of price tests on trader behavior and market quality: An analysis of Reg SHO;Alexander;Journal of Financial Markets,2008

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