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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| 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 |