Integer underflow results in loss of the least significant bits. For example, if the number 3 is shifted right by one, then the right-most binary bit is truncated and lost. For any bit shift that results in integer overflow, where the result is larger than 2^48 -1, the function returns the #NUM! error.
How It Works
The shift_amount can either be positive or negative. If a negative number is provided, the bits are shifted to the left instead.