Short seller Hindenburg Research, disclosed short positions in Adani Group, alleging stock manipulation and accounting fraud.

• Buy low, sell high is the traditional investment strategy in which one buys a stock or security at a particular price and then sells it when the price is higher, thereby booking a profit.
• This is referred to as a long position, and is based on the view that the price of the stock or security will appreciate with time.
• Short selling or shorting is a trading strategy based on the expectation that the price of the security will fall.
• While fundamentally it is based on the buy low, sell high approach, the sequence of transactions is reversed in short selling, to sell high first and buy low later.
• Also, in short selling, the trader usually does not own the securities he sells, but merely borrows them.
• In the stock market, traders usually short stocks by selling shares they have borrowed from others through brokerages.
• When the price of the shares falls to the expected levels, the trader would purchase the shares at the lower price and return them to the owner, booking a profit in the process.
• If, however, the price of the shares appreciates instead of falling, the trader will be forced to buy shares at a higher price to return to the owner, thereby booking a loss.