Date of Completion

Spring 5-3-2019

Thesis Advisor(s)

Christopher Miller

Honors Major

Accounting

Disciplines

Accounting

Abstract

This article investigates how mass shootings are influencing the price and trading volume of firearm manufacturers differently than the previously documented “fear-based” gun sales price spikes. (Wallace, 2015). It is expected that, following a mass shooting, firearms sales increase due to a fear of legislation banning products and a limited timeframe to obtain them. For instance, The Financial Times of London reported 52% increase of gun sales in the year following the Sandy Hook shooting; however, in the long term, if there is regulation that limits the autonomy of manufacturers then investors would be inclined to divest in firearms manufacturers. This dichotomy between short-term sales increasing returns and the long-term viability of the industry leaves market response, and longevity, unpredictable.

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Accounting Commons

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