search query: @author Bushman, R. / total: 7
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| Author: | Bushman, R. Indjejkian, R. |
| Title: | Voluntary disclosures and the trading behavior of corporate insiders |
| Journal: | Journal of Accounting Research
1995 : AUTUMN, VOL. 33:2, p. 293-316 |
| Index terms: | ACCOUNTING RESEARCH TRADE COMPANIES |
| Language: | eng |
| Abstract: | Corporate insiders can potentially use their superior information about their firm's payoff potential to earn excess trading profits. These insiders may also influence a firm's voluntary corporate disclosures. The authors present a model that analyzes the disclosure incentives of corporate insiders who trade in their own stock on their own behalf. The authors consider a setting in which traders (other than an insider) can acquire private information whose quality is less than that of the insider's information. |
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