Asymmetric timing of gain and loss recognition and insider trading profitability
Year of publication: |
2023
|
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Authors: | Tang, Michael ; Xin Lewis, Hua Christine |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 38.2023, 4, p. 749-776
|
Subject: | asymmetric timely loss recognition | accounting conservatism | insider trading | Insiderhandel | Insider trading | Asymmetrische Information | Asymmetric information | Bilanzpolitik | Accounting policy | Verlust | Loss |
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