Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers?

• 成果类型: Article
• 署名作者: Christensen, Theodore E.; Drake, Michael S.; Thornock, Jacob R.
• 署名单位: Brigham Young University; University of Washington; University of Washington Seattle
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12009
• 发表日期: 2014
• 页码: 67-102
• 关键词: EMPIRICAL-ASSESSMENT; relative informativeness; predictive-value; GAAP; STREET; analysts; permanence; emphasis; sample