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| Tekijä: | Kyriacou, K. Luintel, K.B. Mase, B. |
| Otsikko: | Private information in executive stock option trades: evidence of insider trading in the UK |
| Lehti: | Economica
2010 : OCT, VOL. 77:308 p. 751-774 |
| Asiasana: | selling United Kingdom USA regulations taxation |
| Kieli: | eng |
| Tiivistelmä: | UK executives' stock option exercises and associated sell decisions are motivated by private, inside, information. Executives use their inside information to lock in short-term gains, and to sell stock acquired prior to negative abnormal stock returns. It is suggested that the disparity in informed trading between US and UK executives' option trades is associated with important differences in the proportion of executive remuneration linked to options, the regulation of options, and the taxation of option gains. |
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