On Tuesday, short seller Hindenburg Research disclosed a short position in server manufacturer Super Micro Computer, citing instances of "accounting manipulation". Consequently, the company's stock price dropped by approximately 5% during early trading. Super Micro has yet to respond to a request for comment. Super Micro has benefited greatly from its strong relationship with chip leader Nvidia, enabling the swift introduction of servers equipped with AI chips and making it one of the primary beneficiaries of the generative artificial intelligence surge. The company's stock has nearly doubled in value this year, following a more than threefold increase in 2022, outperforming even Nvidia. Hindenburg claimed to have uncovered evidence of undisclosed related party transactions, non-compliance with export controls, and other issues, based on an investigation that involved interviews with former high-ranking employees, industry specialists, and analyses of customer data, legal disputes, and corporate documents. Reuters was unable to independently confirm the assertions made in the report. Hindenburg has been a key player in recent short seller campaigns that have significantly impacted several prominent companies. Its efforts have resulted in substantial declines in the stock prices of Indian conglomerate Adani Group's companies and investment firm Icahn Enterprises.