This paper investigates whether insider trading is informative about earnings quality and the
valuation implications of accruals. We show that (1) the one‐year‐ahead persistence of …

This study examines the relation between managerial ownership structure and earnings
management. Unlike previous research which treats insiders as a homogeneous group, we …

Learn how to profit from information about insider trading. The term insider trading refers to
the stock transactions of the officers, directors, and large shareholders of a firm. Many …

This study examines whether managers strategically alter disclosure “quality” in response to
personal incentives, specifically those derived from trading on their own account. Using …

Over the last six decades, the federal government has constructed an extensive system of
civil and criminal laws designed to reduce the ability of" corporate insiders"'to make profits …

In this paper, we investigate debt contract and insider trading incentives for
incomeincreasing earnings management in a sample of 462 firms that experienced …

This paper investigates the profitability and information content of insider trading in the
Spanish stock market. Our results show that insiders earn excess profits when investing on …

This paper analyzes the academic and regulatory studies on insider trading available in the
finance literature. First, a review of the laws regulating insider trading is provided. The paper …

In this book, the author draws from finance, psychology, economics, and other disciplines in
business and the social sciences, recognising that personal finance and investments are …

In the context of agency theory (Jensen and Meckling, 1976. Journal of Financial
Economics, 3, 305–360), how insider stock ownership relates to firm performance is …