Managers following a short-selling hedge fund strategy commonly search global equity markets in an attempt to find firms that:
　　A. are the target of an acquisition proposal.
　　B. use aggressive accounting methods.
　　C. are emerging from Chapter 11 bankruptcy.
　　D. can profit from operational efficiencies.
　　Answer:B
　　Seeking firms that use aggressive accounting techniques is a frequent short-seller theme. The short seller would also look at something additional, such as weak fundamentals.