The Invisible Hand of Short Selling: Does Short Selling Discipline Earnings Management?

Author:

Massa Massimo1,Zhang Bohui2,Zhang Hong3

Affiliation:

1. INSEAD

2. School of Banking and Finance, UNSW Business School, UNSW Australia

3. PBC School of Finance, Tsinghua University and INSEAD

Publisher

Oxford University Press (OUP)

Subject

Economics and Econometrics,Finance,Accounting

Reference71 articles.

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4. Accrual reversals, earnings and stock returns;Allent;Journal of Accounting Economics,2013

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