Hefei, Anhui
China
International Institute of Finance, School of Management, University of Science and Technology of China
litigation risk, readability, Ninth Circuit, plain English, forward-looking statements
short-sale constraints, Regulation SHO, investment efficiency, underinvestment, overinvestment
Business Group; Internal Capital Market; Internal Group Structure; Control-Ownership Wedge; Investment Efficiency
Audit quality; business group; common auditor; international accounting