Corporate tax aggressiveness and insider trading

Corporate tax aggressiveness and insider trading

We examine the association between corporate tax aggressiveness and theprofitability of insider trading under the assumption that insider tradingprofits reflect managerial opportunism. We document that insider purchaseprofitability, but not sales profitability, is significantly higher on average inm...

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Bibliographic Details
Main Authors: CHUNG, Sung Gon, GOH, Beng Wee, LEE, Kiat Bee Jimmy, SHEVLIN, Terry
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2019
Subjects:
Tax aggressiveness
Insider trading
Managerial opportunism
Corporate opacity
Accounting
Corporate Finance
Taxation
Online Access:https://ink.library.smu.edu.sg/soa_research/1782
https://ink.library.smu.edu.sg/context/soa_research/article/2809/viewcontent/Corporate_Tax_Aggressiveness_Insider_2017_pp.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1782
https://ink.library.smu.edu.sg/context/soa_research/article/2809/viewcontent/Corporate_Tax_Aggressiveness_Insider_2017_pp.pdf

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