乐观报告与悲观投资：备考盈利披露会吸引卖空者吗？

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

• Theodore E. Christensen · 杨百翰大学
• Michael S. Drake · 杨百翰大学
• Jacob R. Thornock · 华盛顿大学