Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China

• Xin Wang,

  Roles Conceptualization, Supervision

  Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

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• Yue Sun ,

  Roles Data curation, Methodology, Writing – review & editing

  * E-mail: SYEsunyue@163.com (YS); y.li1@ecu.edu.au (YL)

  Affiliations School of International Business, Southwestern University of Finance and Economics, Chengdu, Sichuan, China, School of Economics and Management, Sichuan Tourism University, Chengdu, Sichuan, China

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• Yanlin Li ,

  Roles Writing – original draft

  * E-mail: SYEsunyue@163.com (YS); y.li1@ecu.edu.au (YL)

  Affiliation School of Business and Law, Edith Cowan University, Joondalup, Australia

  https://orcid.org/0000-0001-7064-2242

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• Cuijiao Zhang

  Roles Supervision

  Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

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