Stock market effects of corporate malpractices and misconduct: evidence from the short-seller Hindenburg uri icon

resumo

  • This study used event study methodology to examine the impact Hindenburg Research shortseller reports on targeted firms. The results show negative abnormal returns in firms when those reports reveal bad news about malpractices and misconduct. Our results show a higher negative stock market reaction to the Hindenburg reports when target firms are small, have higher leverage, higher Tobin’s Q, and corporate malpractice involves financial fraud. Our findings evidence that adverse information disclosed in the Hindenburg report led to a “torpedo effect”, resulted in sharp, immediate, and persistent share price drops.

data de publicação

  • janeiro 1, 2025