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Short-Selling Threats and Real Earnings Management—International Evidence

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This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that… Click to show full abstract

This paper investigates the effect of short selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that sho...

Keywords: threats real; short selling; selling threats; earnings management

Journal Title: Journal of International Accounting Research
Year Published: 2020

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