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