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Accounting irregularities and failure to deliver : an examination of the relationship between naked short sales and restatements

Boyd, Naomi E.; Hibbert, Ann Marie; Pavlova, Ivelina - In: Managerial finance 40 (2014) 8, pp. 770-786

Persistent link: https://www.econbiz.de/10010393652

Accounting irregularities and failure to deliver: An examination of the relationship between naked short sales and restatements

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...

Persistent link: https://www.econbiz.de/10010812062

Accounting irregularities and failure to deliver

E. Boyd, Naomi; Marie Hibbert, Ann; Pavlova, Ivelina - In: Managerial Finance 40 (2014) 8, 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...

Persistent link: https://www.econbiz.de/10014941662