Do Speculative Short Sellers Detect Earnings Management?
This paper examines empirically whether sophisticated speculative short sellers can detect earnings management by targeting stocks with large income-increasing discretionary accruals and high total accruals. Prior research indicates that total accruals are overpriced and this overpricing is largely...
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| Format: | Others |
| Language: | en |
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LSU
2004
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| Online Access: | http://etd.lsu.edu/docs/available/etd-04042004-150921/ |