异动解读08-28
特斯拉超微电脑 (SMCI) 股价在 2024 年 8 月 28 日盘前大跌近 8%,引发了市场的广泛关注。这与知名做空机构兴登堡研究公司 (Hindenburg Research) 发布做空报告密切相关。
根据报告,在经过为期三个月的深入调查后,兴登堡发现了超微电脑存在多项问题,包括会计操纵、未披露的关联交易证据、违反出口管制,以及客户流失等。
首先,在会计操纵方面,兴登堡指出超微电脑曾于 2018 年因连续两年未能准时提交财务报表而遭纳斯达克摘牌。2020 年,美国证监会 (SEC) 曾指控超微存在广泛的会计违规行为,包括不当确认收入、少报费用等,导致销售额、收益和利润率被人为抬高。
其次,在与 SEC 达成 1750 万美元和解后不久,超微电脑就重新聘用了多名涉及之前会计丑闻的高管,引发公司治理和内部控制质疑。同时,超微与首席执行官兄弟控制的关联公司存在大量交易,但交易细节缺乏透明度。
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