Unlike monitoring view that short-selling mitigates tax avoidance, we test a financial constraint hypothesis that short selling triggers corporate insiders’ incentive to avoid taxes.
https://t.co/HWPrEOR9Yi
#shortselling#taxes#FinancialPlanning#marketcrash
This study examines holding bank shares and its real effects on firms’ investment efficiency in the Chinese capital market. The paper can be freely downloaded in next 50 days. #banking; #investment; #corporate governance; #bank loan; #Chinese economy https://t.co/7yyqYMkRYI