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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2022
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| Subjects: | |
| 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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