Browsing Publikasjoner fra CRIStin - BI by Journals "Journal of Business Finance & Accounting"
Now showing items 1-2 of 2
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Accounting conservatism and the profitability of corporate insiders
(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 ... -
Strategic entry deterrence in the audit industry: Evidence from the merger of professional accounting bodies
(Journal article; Peer reviewed, 2021)Studies show that incumbents reduce prices in response to higher entry threats in consumer industries. We provide new insights on the importance of an incumbent firm's reputation to the limit-pricing decision by examining ...