#2864. Short-sale refinancing and earnings response coefficient: evidence from China

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Management Information Systems;
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Abstract:
The article examines the impact of refinancing short sales on the quality of profits after restrictions on short sales were lifted. The results show that the potential for short selling can effectively curb revenue manipulation and improve revenue quality.
Keywords:
Earnings quality; Propensity score matching; Short selling; Short-sale refinancing

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