Insider trading restrictions and real earnings management: International evidence
We examine the implications of insider trading restrictions on firms’ real activities earnings management in an international setting. Using a sample of 28 countries over the period from 1992 to 2007, we find evidence that is supportive of the substitution hypothesis, in that managers have incentive...
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2022
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1985 https://ink.library.smu.edu.sg/context/soa_research/article/3012/viewcontent/Fang_et_al2022.pdf |
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