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Keywords: The 2018 new regulation on share pledging
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Journal Articles
International Journal of Accounting and Information Management (2023) 31 (2): 270–299.
Published: 03 January 2023
... pronounced when share pledging distorts incentives of controlling shareholders to a greater extent and when the signaling of share pledging about a firm’s weak future performance is stronger. Finally, this paper further shows that the 2018 new regulation on share pledging effectively alleviates the negative...
