Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior
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DOI: 10.1016/j.jacceco.2016.09.006
Abstract: This study examines how short-selling threats affect auditors. During 2005–2007, the SEC ordered a pilot program in which one-third of the Russell 3000 index firms were arbitrarily chosen to be exempted from short-sale price tests.… read more here.
Keywords: party consequences; third party; short selling; selling threats ... See more keywords
Short-Selling Threats and Real Earnings Management—International Evidence
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DOI: 10.2308/jiar-19-042
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... read more here.
Keywords: threats real; short selling; selling threats; earnings management ... See more keywords