We examine how board monitoring affects the ability of short sellers to correctly predict earnings surprise and the profitability of short selling. The results show that short sellers’ predictions are less accurate in firms with independent boards relative to firms with non- independent...

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...