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Keywords: climate risks
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Journal Articles
Journal of International Accounting Research 1–27.
Published: 08 March 2024
...Haiyan Jiang; Le Luo ABSTRACT Using an international sample of firms from 36 countries over the period 2002 to 2018, we investigate whether short sellers take firms’ climate risk into consideration when making investment decisions. Our empirical results show that short sellers increase their short...