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- W3047702984 abstract "This systematic literature review critically analyzes studies on the determinants of short selling and the implications for information distribution, real economic decisions, financial reporting, and external auditing. We select and review studies within a research framework, identifying two of the most important areas in the literature: short sellers as important information intermediaries and short sellers’ influence on accounting, auditing, and other corporate decisions as the ‘spillover effect’ of the information distribution. Of the two, the former has a strong emphasis on financial markets, whereas the latter extends this traditional topic in finance to financial economics, corporate governance, and accounting. Our review highlights that, although short sellers use both private information and public information in selecting stocks for shorting, we know little about how they use private and non-financial information to influence managerial economic decisions and firms’ financial reporting decisions. In discussing potential future research, we emphasize that penetrating the information ‘black box’ and positioning research regarding the information that short sellers use and how they use it are necessary to advance the short-selling literature." @default.
- W3047702984 created "2020-08-13" @default.
- W3047702984 creator A5007699258 @default.
- W3047702984 creator A5071054994 @default.
- W3047702984 creator A5074993588 @default.
- W3047702984 date "2020-08-24" @default.
- W3047702984 modified "2023-10-12" @default.
- W3047702984 title "Short Selling: A Review of the Literature and Implications for Future Research" @default.
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