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Keywords: regulation SHO
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 427–451.
Published: 01 March 2022
...Kemin Wang; Rencheng Wang; K. C. John Wei; Bohui Zhang; Yi Zhou ABSTRACT Using the Regulation SHO program as a quasi-experiment, we document that the threat of short selling has a negative effect on the volume of opportunistic insider selling and a positive effect on its profitability for each...