Insider trading restrictions and real activities earnings management: International evidence

Insider trading restrictions and real activities 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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Bibliographic Details
Main Authors: KUSNADI, Yuanto, WANG, Jiwei, WANG, Yujie
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2022
Subjects:
Insider trading laws
Real earnings management
Substitution effect
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/2002
https://ink.library.smu.edu.sg/context/soa_research/article/3029/viewcontent/Insider_Trading_Restictions_and_Real_Activities_Earnings_Management_Final.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/2002
https://ink.library.smu.edu.sg/context/soa_research/article/3029/viewcontent/Insider_Trading_Restictions_and_Real_Activities_Earnings_Management_Final.pdf

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