Research on the Relationship between Short Selling Mechanism and the Quality of Enterprise Information Disclosure

This paper empirically examines the impact of the short selling mechanism on the quality of enterprise information disclosure using the data of A-share listed companies on the Shenzhen Stock Exchange from 2017 to 2023. After controlling for a series of possible influencing factors, this paper finds that The implementation of the short selling mechanism has significantly improved the quality of information disclosure of the target company.