Ethics in Accounting and Finance

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Marking the close

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Ethics in Accounting and Finance

Definition

Marking the close refers to the practice of manipulating a security's price at the end of a trading day to create a misleading appearance of market activity. This technique can involve placing trades just before the market closes to influence the closing price, which can mislead investors about the true value and performance of the security. This manipulation can distort market perceptions and impact investment decisions, raising concerns about market integrity.

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5 Must Know Facts For Your Next Test

  1. Marking the close is considered illegal and is subject to regulatory scrutiny by organizations such as the SEC.
  2. This practice can lead to significant repercussions for firms and individuals involved, including fines and bans from trading.
  3. It often occurs in thinly traded stocks where a few trades can disproportionately affect the closing price.
  4. The technique can be used to meet benchmarks or targets for portfolio performance, affecting how investment managers report results.
  5. Marking the close undermines trust in financial markets, as it creates artificial price movements that can mislead genuine investors.

Review Questions

  • What are the potential motivations behind the practice of marking the close, and how might they impact investor perception?
    • The motivations behind marking the close often include meeting performance benchmarks, creating a favorable appearance for investors, or misleading regulators. By artificially inflating a security's closing price, traders can influence investor perception, leading others to believe there is higher demand or value than actually exists. This deceptive practice can distort the true state of the market and impact investment decisions based on inaccurate information.
  • Discuss how regulatory bodies monitor and prevent practices like marking the close in financial markets.
    • Regulatory bodies such as the SEC employ various surveillance techniques and data analysis tools to monitor trading patterns that may indicate manipulation, including marking the close. They analyze trade timing, volume spikes, and price movements near market close to detect anomalies. If suspicious activities are identified, investigations can be initiated leading to enforcement actions against those involved. These regulations aim to promote transparency and maintain market integrity.
  • Evaluate the broader implications of marking the close on market integrity and investor confidence in financial systems.
    • Marking the close poses significant risks to market integrity by creating an environment where prices do not accurately reflect true supply and demand dynamics. This manipulation can lead to eroded trust among investors who rely on accurate pricing for decision-making. If investors believe that prices can be easily influenced through deceptive practices, it could result in reduced participation in markets, increased volatility, and ultimately undermine the overall efficiency of financial systems.

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