As the lead author and co-author, Hou Deshuai of the School of Accounting published an academic paper titled "Motives for Corporate Philanthropy Propensity: Does Short selling matter? " in the SSCI journal International Review of Economics and Finance. This paper provides new empirical evidence for further exploring the motivations of corporate charitable giving.

This paper examines the impact of short selling on corporate philanthropy in Chinese firms. It assumes that when faced with negative information impact, companies have an incentive to use philanthropy to cover up their shortcomings. As expected, the paper's findings suggest that when short selling surges, a company is more likely to engage in charitable activities in a given year to distract the public.

The International Review of Economics and Finance, an English Language Academic Journal published by Elsevier Press, ranks in Quartile 2 in the 2019 JCR classification of economic journals. The Journal is dedicated to publishing high-quality theoretical and empirical articles in the fields of international economics, macroeconomics and financial economics.

The publication of the paper was supported by the university and the 2019 research fund project in the School of Accounting.