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Short Selling and Tax Disclosure: Evidence from Regulation SHO

https://doi.org/10.2139/ssrn.3485105
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 41 checked references that resolve
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Corporate tax avoidance and high-powered incentives
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Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings
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It's SHO Time! Short‐Sale Price Tests and Market Quality
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates
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Short Selling and Earnings Management: A Controlled Experiment
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Third-party consequences of short-selling threats: The case of auditor behavior
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The Volatility and Price Sensitivities of Managerial Stock Option Portfolios and Corporate Hedging
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The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
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A Real Threat? Short Selling and CEO Turnover
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The Effect of Annual Report Readability on Analyst Following and the Properties of Their Earnings Forecasts
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Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
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Tax avoidance, cost of debt and shareholder activism: Evidence from Korea
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The 10 references without a DOI — listed, not checked
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no DOI — not checkedConceptual Framework for Financial Reporting Chapter 8, Notes to Financial Statements
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no DOI — not checkedSMOG grading: A new readability formula
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