Reference health
Short-Selling Threats and Corporate Tax Policy: Evidence from Regulation SHO
85/85 checkable references clean · checked 2026-08-28
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.
13 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 85 checked references that resolve
resolves10.1006/jfin.1998.0254
Short Selling on the New York Stock Exchange and the Effects of the Uptick Rule
resolves10.1016/j.finmar.2007.06.002
The effect of price tests on trader behavior and market quality: An analysis of Reg SHO
resolves10.1016/j.jacceco.2013.08.005
The separation of ownership and control and corporate tax avoidance
resolves10.1111/j.1540-6261.2012.01802.x
Short‐Selling Bans Around the World: Evidence from the 2007–09 Crisis
resolves10.1016/j.jfineco.2019.05.016
Potential pilot problems: Treatment spillovers in financial regulatory experiments
resolves10.1111/j.1540-6261.2007.01230.x
Efficiency and the Bear: Short Sales and Markets Around the World
resolves10.1111/j.1540-6261.2007.01270.x
Short‐Sales Constraints and Price Discovery: Evidence from the Hong Kong Market
resolves10.1016/j.jacceco.2018.12.002
Does short-selling threat discipline managers in mergers and acquisitions decisions?
resolves10.1111/1911-3846.12676
<scp>Short‐Termist CEO</scp> Compensation in Speculative Markets: A Controlled Experiment*
resolves10.1016/j.jacceco.2018.01.001
How does quasi-indexer ownership affect corporate tax planning?
resolves10.2308/atax-52408
The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China
resolves10.2308/TAR-2019-0296
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
resolves10.1016/j.jfineco.2009.02.004
Informed trading before analyst downgrades: Evidence from short sellers
resolves10.2308/accr-51767
Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?
resolves10.1093/rfs/hhw105
The Effects of Short-Selling Threats on Incentive Contracts: Evidence from an Experiment
resolves10.1007/s11142-006-6396-x
Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements
resolves10.1111/0022-1082.00495
An Investigation of the Informational Role of Short Interest in the Nasdaq Market
resolves10.1016/0304-405X(87)90042-0
Constraints on short-selling and asset price adjustment to private information
resolves10.1007/s11142-014-9313-8
Short sellers and the informativeness of stock prices with respect to future earnings
resolves10.2308/accr.00000006
Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers
resolves10.1093/rfs/hhq145
Governance Through Trading and Intervention: A Theory of Multiple Blockholders
resolves10.2307/2330366
The Informational Effects of Restrictions on Short Sales: Some Empirical Evidence
resolves10.1086/261826
Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence
resolves10.1111/j.1540-6261.2009.01475.x
Explicit versus Implicit Contracts: Evidence from CEO Employment Agreements
resolves10.1016/j.jacceco.2017.08.003
Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
resolves10.1016/j.jpubeco.2008.09.004
What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement
resolves10.1016/j.jacceco.2016.09.006
Third-party consequences of short-selling threats: The case of auditor behavior
resolves10.1007/s11142-007-9049-9
Financial statement effects of adopting international accounting standards: the case of Germany
resolves10.1016/j.jfineco.2010.07.007
Corporate tax avoidance and stock price crash risk: Firm-level analysis
resolves10.2308/accr-51433
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
resolves10.1111/1475-679X.12068
Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment
resolves10.1007/s11142-021-09660-2
Taxes and director independence: evidence from board reforms worldwide
resolves10.1093/rfs/hhu147
The Invisible Hand of Short Selling: Does Short Selling Discipline Earnings Management?
resolves10.1111/jbfa.12264
Earnings quality and short selling: Evidence from real earnings management in the United States
resolves10.2308/accr.2003.78.3.847
Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives
resolves10.2308/TAR-2018-0196
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests
The 13 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedref13
no DOI — not checkedref14
no DOI — not checkedref38
no DOI — not checkedThe discrete roles of general counsel
no DOI — not checkedref49
no DOI — not checkedref57
no DOI — not checkedThe changing role of corporate counsel
no DOI — not checkedref85
no DOI — not checkedShort selling and corporate tax avoidance: Insights from a financial constraint view
no DOI — not checkedRestrictions on short sales: An analysis of the uptick rule and its role in view of the October 1987 Stock Market Crash
no DOI — not checkedEconomic analysis of the short sale price restrictions under the regulation SHO pilot
no DOI — not checkedRegulation SHO: SEC Rewrites Short Sale Locate and Delivery Requirements and Suspends Price Tests for Pilot Program Securities
What this badge says. CiteStamped means the CHECKABLE references of this
work were clean at the dated check: each resolved to a known work in a public registry, and none
carried a retraction notice at that time. It says nothing about the quality, findings,
or importance of the work itself, and nothing about references deposited without a DOI.
checked 2026-08-28 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.
<a href="https://citestamp.com/citestamped/10.2139/ssrn.3736133"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3736133/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.3736133)