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Can short selling improve internal control? An empirical study based on the difference‐in‐differences model
16 references·3 citing·42 second hop
Can short selling improve internal control? An empirical study based on the difference‐in‐differences model (2019)Can short selling improve internal contro…Does corporate governance matter in competitive industries? (2009)Does corporate governance mat…Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)Corporate Governance and Inte…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)Politically connected CEOs, c…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Performance matched discretionary accrual measures (2005)Performance matched discretio…Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)Enjoying the Quiet Life? Corp…Short-sellers, fundamental analysis, and stock returns (2001)Short-sellers, fundamental an…Herding among Investment Newsletters: Theory and Evidence (1999)Herding among Investment News…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityRISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)RISK, UNCERTAINTY, AND DIVERG…Short-selling and corporate ESG performance: evidence from China (2024)Short-selling and corporate E…Short-selling and corporate default risk: Evidence from China (2023)Short-selling and corporate d…Can non‐executive equity incentives reduce internal control ineffectiveness? 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(2008)Does the stock market fully value intangibles? Employee satisfaction and equity prices (2011)Toward a More General Theory of Regulation (1976)Large Shareholders and Corporate Control (1986)Higher market valuation of companies with a small board of directors (1996)Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? 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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Enjoying the Quiet Life? Corporate Governance and Managerial Preferences3,773 cited
  • 1977RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION3,714 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2007Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆2,736 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2009Does corporate governance matter in competitive industries?1,042 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2001Short-sellers, fundamental analysis, and stock returns783 cited
  • 1999Herding among Investment Newsletters: Theory and Evidence759 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act

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715 cited
  • 2009Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes639 cited
  • Cited by

    • 2024Short-selling and corporate ESG performance: evidence from China29 cited
    • 2020Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China22 cited
    • 2023Short-selling and corporate default risk: Evidence from China16 cited