Browsing BI Open by Author "Garcia Osma, Beatriz"
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Accounting conservatism and the profitability of corporate insiders
Khalilov, Akram; Garcia Osma, Beatriz (Journal article; Peer reviewed, 2020)We predict that accounting conservatism influences insiders' opportunities to speculate on good and bad news, and thus, insider trading profitability. We find that greater conditional (unconditional) conservatism is ...