Boyd, Naomi E.; Hibbert, Ann Marie; Pavlova, Ivelina - In: Managerial Finance 40 (2014), pp. 770-786
Purpose -The purpose of this paper is to examine the relationship between naked short selling and accounting irregularities that cause a firm to issue a restatement. Design/methodology/approach - Using the level of abnormal fails-to-deliver as a proxy for naked short selling, the paper looks for...