SSRN-Short Seller Trading in Companies with a Severe Accounting Irregularity by Jap Efendi, Edward Swanson

So at least some people can identify accounting regularities! Will discuss in class.SSRN-Short Seller Trading in Companies with a Severe Accounting Irregularity by Jap Efendi, Edward Swanson: "We find that shorts establish significant positions more than a year before the average restatement announcement, those positions increase as the announcement month approaches, and the largest positions