Results 91 to 100 of about 369,130 (243)
The impact of government accounting supervision on insider trading in China
Borsa Istanbul ReviewThis study examines how government accounting supervision influences insider trading in Chinese firms. Using data from 2007 to 2024 and a staggered difference-in-differences model, we find that accounting supervision significantly restrains insider ...
Lin Zhang, Fan Yong
doaj +1 more source
Feminist Anthropology, EarlyView.Abstract This article argues that power in gender relations within the Kambaata people of central Ethiopia is expressed through relational, mutual, and complementary dynamics rather than domination or control. It critiques Western liberal feminist frameworks—especially those emphasizing rights, equality, and resistance—for their limitations in ...
Desta Lorenso
wiley +1 more source
INSIDER TRADING: UMA REALIDADE À LUZ DO DIREITO PENAL
Revista da Faculdade de Direito da Universidade Federal de Minas Gerais, 2012 A dogmática penal clássica não é mais capaz de alcançar fenômenos, cuja natureza, gravidade e repercussão na sociedade ultrapassam a esfera da proteção de bens jurídicos ntropocêntricos.O crime é um fenômeno cada vez mais visível fora da esfera das ...
Natália Silva Teixeira Rodrigues de OLIVEIRA
doaj +4 more sources
Do algorithm traders mitigate insider trading profits?: Evidence from the Thai stock market. [PDF]
PLoS One, 2021 Wongsinhirun N +3 more
europepmc +1 more source
Motive and Opportunity: Order Choice in a Limit Order Book With Dispersed Information
International Journal of Finance &Economics, EarlyView.ABSTRACT We test predictions of market microstructure theory relating to the determinants of order choice in a limit order book where information is dispersed among traders. Using an experimental limit order book, with a large state space, we find that informed traders exhibit patience, compatible with the ‘waiting game’ behaviour described in Foster ...
James Steeley +2 more
wiley +1 more source
Inefficient Frontiers: Industry‐Specific Anomalies in Frontier Markets
International Journal of Finance &Economics, EarlyView.ABSTRACT In this study we identify low‐risk anomalies affiliated with industry in frontier markets, offering valuable insights for fund managers and investors managing an internationally diversified portfolio. Utilising a two‐beta model—incorporating both market and industry betas—we reveal a distinct low‐beta anomaly with a monthly magnitude of 2.13 ...
Alya Hourani +3 more
wiley +1 more source
Estimating the Returns to Insider Trading [PDF]
This paper estimates the returns to insiders when they trade their company’s stock. We first construct a rolling "purchase portfolio" that holds all shares purchased by insiders for a six-month period, and an analogous "sale portfolio" that holds all ...
Andrew Metrick +2 more
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U.S. Multinational Corporations’ Initial Income‐Shifting Response to the TCJA
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT I find U.S. multinational corporations (MNCs) responded to the Tax Cuts and Jobs Act (TCJA) of 2017 by increasing income shifted to foreign sources in the first two years following the effective date. Financially constrained MNCs increased income shifting more, while higher operational uncertainty MNCs increased income shifting less than other
Tyler P. Johnson
wiley +1 more source
Insider Trading: Isu Etika, Peraturan dan Sudut Pandang Trader
Journal of Accounting and Investment, 2016 Basically all humans are ethical. When a person experiences an inner conflict in the act is less precise, it is a sign that the person has ethics. Basically also that every person, especially the economic actors are individuals who have opportunistic ...
Arief Zuliyanto Susilo
doaj
Insider Trading, Option Exercises and Private Benefits of Control (Revision of DP 2010-32) [PDF]
We investigate patterns of abnormal stock performance around insider trades and option exercises on the Dutch market. Listed firms in the Netherlands have a long tradition of employing many anti-shareholder mechanisms limiting shareholders rights.
Cziraki, P. +2 more
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