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Can short sellers constrain aggressive non-GAAP reporting? |
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| Authors: | Bhattacharya Nilabhra Christensen Theodore E Liao Qunfeng Ouyang Bo |
| Institution: | 1.Cox School of Business, Southern Methodist University, Dallas, TX, USA ;2.Terry College of Business, University of Georgia, Athens, GA, USA ;3.School of Business Administration, Oakland University, Rochester, MI, USA ;4.Great Valley School of Graduate Professional Studies, Pennsylvania State University, Malvern, PA, USA ; |
| Abstract: | Review of Accounting Studies - Prior research finds an association between short selling volume and aggressive non-GAAP earnings disclosures but does not explore whether increased short selling... |
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