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Keywords: short selling
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Journal Articles
Journal of International Accounting Research 1–27.
Published: 08 March 2024
...-selling interest in firms with high carbon emission intensity but shun good carbon performers. Furthermore, the effect of climate risk on short-selling interest is more pronounced for firms operating in countries or regions that have adopted an emission trading scheme (ETS) as well as in countries...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 117–140.
Published: 01 June 2020
...Haiyan Jiang; Yafeng Qin; Min Bai ABSTRACT This paper investigates the effect of a short-selling threat on managers' earnings management choices in an international setting. Using data from 22 countries between 2003 and 2015, we find that a short-selling threat constrains real earnings management...