Can short sellers constrain aggressive non-GAAP reporting?
Year of publication: |
2022
|
---|---|
Authors: | Bhattacharya, Nilabhra ; Christensen, Theodore E. ; Liao, Qunfeng ; Ouyang, Bo |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 27.2022, 2, p. 391-440
|
Subject: | Earnings management | Non-GAAP earnings | Regulation SHO | Short sellers | Leerverkauf | Short selling | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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