Electronic Theses and Dissertations

Date of Award

1-1-2021

Document Type

Dissertation

Degree Name

Ph.D. in Accountancy

First Advisor

Morris H. Stocks

Second Advisor

Victoria L. Dickinson

Third Advisor

Wallace M. Wilder

Relational Format

dissertation/thesis

Abstract

This dissertation investigates the effects of a company’s financial strength on short-seller behavior around a non-information-producing event. The distance of a stock price to its 52-week high or low does not provide fundamental information, but the price extremes serve as salient price points upon which investors anchor their expectations of future stock performance. Using a large sample of daily short sales data, I investigated the effects of both the proximity to the 52-week low and the financial strength of the underlying company on short-seller behavior. I found that short-selling volume increases as the price nears its 52-week low and that the financial strength of the underlying stock has little effect on short sellers near the 52-week low.

Included in

Accounting Commons

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