| After being short listed as a focus phenomenon,the short selling agencies began to fight in the Hong Kong stock market.In view of the focus on the hot spot in this short sales tide,this paper selects the case of Dali PRC being shorted by Muddy Waters Reasearh,and analyzes the shortcomings of Dali in information disclosure,and puts forward some relevant suggestions.At the same time,it also puts forward corresponding countermeasures for the regulation and supervision of short selling organization's information disclosure.Through the reading and integration of the literature,this paper makes a summary of the content,system and principles of information disclosure.At the same time,it combs the short mechanism and the profit model and characteristics of the empty institutions,and combines the relationship between the two.This paper analyzes several key problems of Dali's being short through case analysis.Through consulting information and comparing with Wang Wang,we find some problems in the information disclosure of Dali's food.Its advertising expenses and operation expenses are not comprehensive and timely,and at the same time,there is a lack of information about how to get higher profits.Taking this event as the starting point,it puts forward some suggestions on information disclosure of listed companies,including improving the transparency of financial operation to improve disclosure,combining information disclosure with enterprise strategy,building a special information disclosure system,and strengthening the consciousness of voluntary disclosure.On the other hand,it also puts forward some suggestions for the oversight of information disclosure of short selling agencies,mainly including speeding up the legislative process,strengthening supervision and actively guiding the media.This paper analyzes the problems of information disclosure from the short point of view,points out the market heat,and puts forward some opinions and suggestions on the problem of short and empty information disclosure. |
