Does the Public Availability of Market Participantss Trading Data Affect Firm Disclosure? Evidence from Short Sellers

2017 ◽  
Author(s):  
Danqi Hu
Keyword(s):  
The Public ◽  
Short Sellers ◽  
Public Availability

scholarly journals Os desdobramentos do Acervo Celpe-Bras para ensino, aprendizagem, avaliação e pesquisa em Português como Língua Adicional

2019 ◽  
Vol 10 (1) ◽  
pp. 33233
Author(s):  
Gabrielle Rodrigues Sirianni ◽  
Kaiane Mendel ◽  
Ellen Yurika Nagasawa ◽  
Juliana Roquele Schoffen
Keyword(s):  
Academic Research ◽  
Test Preparation ◽  
Research Projects ◽  
The Public ◽  
History Of ◽  
Public Availability ◽  
Teaching Learning

This article aims to present some of the research developed since the public availability of Acervo Celpe-Bras. Launched in 2014, Acervo compiled and made available past tests, manuals, legislation and academic research about Celpe-Bras, allowing new investigations to be conducted about the exam. Among the research made possible by Acervo are the description and categorization of the Written Part tasks of the exam, which provides resources for new Celpe-Bras specifications (Schoffen et al., 2018). Based on this description, a test preparation course was produced, which considers, in order to propose didactic sequences, the most recurrent characteristics of the tests. The research projects developed since the launch of Acervo consolidate it as a milestone in the history of the exam by promoting a more democratic access to the materials of Celpe-Bras for teachers, test takers and researchers interested in teaching, learning and assessing Portuguese as an Additional Language.

scholarly journals Mispricing of Book-Tax Differences and the Trading Behavior of Short Sellers and Insiders

2013 ◽  
Vol 89 (2) ◽  
pp. 511-543 ◽  
Author(s):  
Sabrina S. Chi ◽  
Morton Pincus ◽  
Siew Hong Teoh
Keyword(s):  
Stock Returns ◽  
Insider Trading ◽  
Short Selling ◽  
Data Availability ◽  
Large Set ◽  
Trading Behavior ◽  
Earnings Growth ◽  
The Public ◽  
Short Sellers ◽  
Abnormal Stock Returns

ABSTRACT We find evidence that investors misprice information contained in book-tax differences (BTDs), measured as the ratio of taxable income to book income, TI/BI. Low TI/BI predicts worse earnings growth and abnormal stock returns than high TI/BI. We find that short sellers and insiders arbitrage BTD mispricing, but the arbitrage is imperfect because of constraints on short selling and insider trading. Under SFAS No. 109 the predictability is stronger for TEMP/BI, the temporary component of TI/BI, which reflects greater managerial discretion. The results are incremental to a large set of known accruals-based anomaly predictors. We suggest that a sunshine policy of disclosing a reconciliation of book and taxable incomes can reduce mispricing of BTDs and improve capital market resource allocation. Data Availability: Data are obtained from the public sources as indicated in the text.

scholarly journals NEW FRAGMENTS OF GILGAMEŠ AND OTHER LITERARY TEXTS FROM KUYUNJIK

Iraq ◽  
2014 ◽  
Vol 76 ◽  
pp. 99-121 ◽  
Author(s):  
E. Jiménez
Keyword(s):  
British Museum ◽  
Literary Texts ◽  
The Public ◽  
Public Availability ◽  
First Time

The public availability of photographs of the entire British Museum Kuyunjik collection has allowed the identification of many hitherto unplaced fragments. Some of them are particularly relevant for the reconstruction of passages in a number of ancient Mesopotamian literary texts. These are published here for the first time. They include three new fragments of theGilgamešepic, one or two of theTheodicy, several of theDiviner's Manualand of theRituals of the Diviner, several prayers previously only poorly known, and fragments from the seventh tablet of the exorcistic seriesMuššuʾu.

Implementation Plan in Response to the Board-Endorsed Recommendations for the IEO Evaluation of IMF Forecasts - Process, Quality, and Country Perspective

Policy Papers ◽  
2015 ◽  
Vol 15 (52) ◽  
Author(s):  
Keyword(s):  
Process Quality ◽  
Executive Board ◽  
Implementation Plan ◽  
Forecast Performance ◽  
The Public ◽  
Independent Evaluation ◽  
Public Availability ◽  
Processes And Incentives

This paper sets out Management’s response to the Independent Evaluation Office’s (IEO) evaluation of IMF Forecasts: Process, Quality, and Country Perspectives. The implementation plan proposes specific actions to address the five recommendations that received broad support from the Executive Board, namely (i) maintaining the practice of commissioning external evaluations of IMF forecasts, (ii) enhancing the processes and incentives for learning from past forecast performance, (iii) extending guidance to desk economists on forecasting methodologies, (iv) publishing a description of the WEO forecasting process, and (iv) improving the public availability of data related to forecasts and outturns. Several of the proposed actions to address the Board-endorsed IEO recommendations have already been implemented following the Board discussion, while the implementation of some other actions is underway. This paper also explains how implementation will be monitored.

Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO

2021 ◽  
Author(s):  
Greg Clinch ◽  
Wei Li
Keyword(s):  
Stock Prices ◽  
Earnings Announcements ◽  
Public Information ◽  
Short Selling ◽  
Price Informativeness ◽  
The Public ◽  
Short Sellers ◽  
Information Release ◽  
Negative News ◽  
Shed Light

Short sellers assist in impounding negative news more quickly into stock prices and improve price informativeness. However, there is a lack of consistent evidence about whether short sellers trade predominantly in anticipation of, or in response to, a public information release. To shed light on this question, we exploit Reg SHO, which reduced the constraints faced by short sellers for a subsample of U.S. firms, to examine price informativeness before, during and after earnings announcements. We show that relative to control firms, pilot firms have greater (less) price informativeness before (during) earnings announcements, suggesting that short sellers trade in anticipation of public earnings news, rather than in response to the public news.

scholarly journals Surveying Municipal Data Systems in Ontario

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Alex Petric
Keyword(s):  
Rural Communities ◽  
Rural Areas ◽  
Data Systems ◽  
Research Project ◽  
The Public ◽  
Academic Literature ◽  
Public Availability ◽  
Accessibility Issues

Recent years have seen an increase in the public availability of various forms of municipal data, both in cities and in higher-level governments, in countries across the globe. Rural areas have been slower to engage with this developing technology. While several reasons have been proposed for this disparity, including a lack of municipal resources, a lack of interest, Internet accessibility issues, and more, the academic literature assessing this phenomenon remains thin. In this poster, we outline the literature that is available on this topic from across several countries. We also discuss a planned research project to survey municipal actors in order to understand how and why Ontario's rural communities are or are not engaging with newer data technologies.

scholarly journals Reinstatement in Arbitration: The Grievors' Perspective

2005 ◽  
Vol 55 (2) ◽  
pp. 227-249 ◽  
Author(s):  
Kelley Williams ◽  
Daphne Gottlieb Taras
Keyword(s):  
The Public ◽  
Group Of Seven ◽  
Positive Attitudes ◽  
Public Availability ◽  
The Voice ◽  
Low Rate

Virtually absent in the arbitration literature is the voice of the grievor. We examine post-reinstatement experiences primarily from the perspectives of a group of seven Alberta grievors. We first review the declining frequency of Alberta arbitrations, the extent to which dismissal cases form a proportion of the arbitral caseload, and the relatively low rate of reinstatement. Findings are: (1) grievors are unaware of the public availability of arbitration awards; (2) reinstated grievors are critical of the union that successfully defended them; (3) they have a more benign view of management;(4) very little reinstatement assistance is offered; and (5) grievors' positive attitudes to their worksites are more determinative of successful reinstatement than remorse and acceptance of culpability.

scholarly journals INSIGHTS: HOW TO CALCULATE THE MOST VALUABLE ANSWERS: DEVELOPING ADDED VALUE ARITHMETIC

2018 ◽  
Vol 2 (1) ◽  
pp. 1-3
Author(s):  
Tom McGuffog
Keyword(s):  
Social Security ◽  
Transport System ◽  
Hedge Funds ◽  
Added Value ◽  
Security Systems ◽  
The Public ◽  
Short Sellers ◽  
System Energy

We need to re-define how we and the public, private and voluntary sectors agree and then manage projects, investments and organisations. How should we calculate what are the best actions to take which will result in the most added value to the stakeholders? At present many initiatives result in failure to deliver acceptable results and profits. Without analysing Brexit here, consider our transport system, energy supplies, healthcare and social security mechanisms, education provisions, housing, justice, prisons and security systems, Carillion and Capita and other ‘privatised’ systems, finance and banking, hedge funds and short sellers, LIBOR and FOREX.

Sign in / Sign up

Export Citation Format

Share Document