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Keywords: short selling
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Journal Articles
The Accounting Review (2023) 98 (5): 375–400.
Published: 01 September 2023
... 12 12 2022 2023 SEC comment letters short selling social connections Section 408 of the Sarbanes-Oxley Act of 2002 (SOX) mandates that the Securities and Exchange Commission (SEC) review public companies’ filings to ensure compliance with disclosure and accounting requirements...
Includes: Supplementary data
Journal Articles
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...
Journal Articles
The Accounting Review (2019) 94 (3): 1–26.
Published: 01 May 2019
... short selling We are grateful for the helpful comments and suggestions of Gregory S. Miller (editor), two anonymous reviewers, David Hirshleifer, S. P. Kothari, Siqi Li, Russell Lundholm, Jim Ohlson, Grace Pownall, Srinivasan Sankaraguruswamy, Susan Shu, Avanidhar (Subra) Subrahmanyam, Yong...
Journal Articles
The Accounting Review (2014) 89 (2): 511–543.
Published: 01 March 2014
... and abnormal stock returns than high TI/BI. We find that short sellers and insiders arbitrage BTD mispricing, but the arbitrage is imperfect because of constraints on short selling and insider trading. Under SFAS No. 109 the predictability is stronger for TEMP/BI...
Journal Articles
The Accounting Review (2013) 88 (5): 1833–1856.
Published: 01 September 2013
... in equity lending fees around the dividend record date. For short sellers, potential reimbursement costs are associated with a significant decrease in short volume before the ex-dividend date followed by a significant increase after the ex-date. Prior research shows that short selling improves price...
Journal Articles
The Accounting Review (2013) 88 (5): 1743–1768.
Published: 01 September 2013
.... Editor's note: Accepted by Steven J. Kachelmeier. January 2011 February 2013 2013 short selling insider sales front-running information leakage Collectively, the evidence is consistent with short sellers front-running insider sales...