Lifting of Short Selling Constraints and Accounting Policy Options—Empirical Data from Asset Impairment Provision - Modern Economy

ME > Vol.9 No.11, November 2018

Lifting of Short Selling Constraints and Accounting Policy Options—Empirical Data from Asset Impairment Provision ()

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DOI: 10.4236/me.2018.911112 542 Downloads 1,172 Views Citations

Author(s)

Zijin Li

Affiliation(s)

School of management, Jinan University, Guangzhou, China.

ABSTRACT

Based on 2008-2016 years’ A-Share Listed Companies in China, using the capital market to lift the short selling constraints, this paper investigates its impact on the company’s provision for asset impairment. The study found that the lifting of short selling constraints policy led to a significant decrease in the asset impairment provision ratio. And the significance of the company’s provision for reducing the amount of assets that can be reversed is higher than the provision for impairment of non-reversible assets. The article extends the research framework of economic consequences of lifting short selling constraints, and supplements the literature on the factors that affect the company’s provision for asset impairment.

KEYWORDS

Lifting of Short Selling Constraints, Earnings Management, Supervision, Impairment of Assets

Share and Cite:

Li, Z. (2018) Lifting of Short Selling Constraints and Accounting Policy Options—Empirical Data from Asset Impairment Provision. Modern Economy, 9, 1776-1791. doi: 10.4236/me.2018.911112.

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