Yanchao Wang

Central University of Finance and Economics (CUFE)

39 South College Road

Haidian District

Beijing, Beijing 100081

China

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Can Short Selling Improve Internal Control? An Empirical Study Based on the Difference‐In‐Differences Model

Accounting & Finance, Vol. 58, Issue 5, pp. 1233-1259, 2019
Number of pages: 27 Posted: 07 Mar 2019
Huili Chen, Ying Chen, Bin Lin and Yanchao Wang
City University of Hong Kong (CityUHK), Sun Yat-Sen University (SYSU) - State Key Laboratory of Ophthalmology, Sun Yat-Sen University (SYSU) and Central University of Finance and Economics (CUFE)
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Abstract:

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External auditor, Internal control, Margin trading, Short selling, State ownership