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Keywords: Share pledges
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Journal Articles
Share lockup expiration of major shareholder, tone management and share pledges: empirical evidence from China
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (3): 411–440.
Published: 20 January 2025
..., but rather for improving market performance and better share pledge. The effect of share lockup expiration is weaker when the firm engages in real or accrual-based earnings management, and when the firm keeps higher accounting conservatism. In addition, in companies at growth and maturity stages, where...
