Short Selling Threats and Non-GAAP Reporting: Evidence from a Natural Experiment
abstract: This study examines how short selling threats affect firms’ non-generally accepted accounting principles (non-GAAP) reporting quality. From 2005 to 2007, the SEC implemented a Pilot Program under Regulation SHO, in which one-third of the Russell 3000 index stocks were randomly chosen as pi...
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| Format: | Doctoral Thesis |
| Language: | English |
| Published: |
2020
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| Online Access: | http://hdl.handle.net/2286/R.I.57257 |