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ANTA Part II: “Mens Rea” (2020.HK) - Muddy Waters Research
“Mens rea” is Latin for “guilty mind”, and is a foundational legal concept in many jurisdictions. Simply put, it’s the intention to commit a crime. Often, when a PRC-based company is accused of fraud, management and their supporters try to brush the accused conduct aside as innocently following local business practices. (See for example, former …