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