Research on the Problems and Countermeasures of Internal Control Information Disclosure of Listed Companies under Short Selling Mechanism

As an important mechanism for safeguarding the stability and integrity of enterprises and resolving risks, the transparency and accuracy of internal control disclosure plays a crucial role in maintaining market order and protecting investors' interests. This study takes Luckin Coffee and Starbucks Coffee as case studies, examining the disclosure behavior of listed companies under the short-selling mechanism and makes suggestions on the problems of corporate internal control. The study finds that the quality of internal control disclosure of listed companies under the short-selling mechanism is generally characterized by problems such as inadequate and untimely disclosure. In order to address these problems, this study makes a series of feasible suggestions: listed companies should strengthen and improve their corporate governance structure and establish a complete and efficient internal control system.