Tang, Hui-wen; Chen, Anlin; Chang, Chong-Chuo - In: Pacific-Basin Finance Journal 24 (2013) C, pp. 132-155
This study investigates the endogenous relationship between abnormal insider trading and accrual abuse, and explores whether corporate governance affects this relationship. Our results suggest that insiders take advantage of private information on abnormal accruals to time their trading and...