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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
Corporate Annual Reports: Supply & Demand, Alie Visser, Elizabeth Marshall
Corporate Annual Reports: Supply & Demand, Alie Visser, Elizabeth Marshall
Western Libraries Presentations
While libraries have been closed during the pandemic, we have had an increase in demand for our Annual Reports collection. Researchers may be spending more time searching the web or expanding the types of materials to explore in the research process. We've had to re-think how to supply reports that are only available in microfiche or in print storage. It has taken a combined effort to supply the reports. The pandemic has reinforced our desire to make digitized reports more accessible to our users and potentially more discoverable to a wider variety of users.
Do Short Sellers Use Textual Information? Evidence From Annual Reports, Hung Wan Kot, Frank Weikai Li, Ming Liu, K.C. John Wei
Do Short Sellers Use Textual Information? Evidence From Annual Reports, Hung Wan Kot, Frank Weikai Li, Ming Liu, K.C. John Wei
Research Collection Lee Kong Chian School Of Business
We examine short-sellers’ use of textual information in annual reports for shorting activities. We find that more uncertainty and negative words in annual reports are associated with greater abnormal shorting volume. Short selling motivated by textual information negatively predicts stock price reaction around the filing date of 10-K reports. We further provide some evidence that textual information used by short-sellers are related to revisions of analysts’ earnings forecasts, changes in firm fundamentals, and increasing crash risk subsequently. Our results suggest that textual information in annual reports forms an important part of short-sellers’ information advantage.
Annual Report 2019 - 2020, Houston Academy Of Medicine - Texas Medical Center Library
Annual Report 2019 - 2020, Houston Academy Of Medicine - Texas Medical Center Library
Annual Reports: 1943 - Present
This file contains the Annual Report for the library from 2019-2020.