View Author
insider earning return trading information accounting control market fi rms model share stock result purchase 10- trade sample future table variable journal option insider trades value price audit insider trading research andersen evidence change exercise manager accrual weakness section disclosure fi ling fi lers market reactions valuation reaction management material study mispricing quality ratio period review fi lings signi effect observation earnings changes panel -25 insider trading profitability report association profitability transaction auditor delay month audit quality v /p ratios insider purchases “ tone equity accounting research explanation market reaction signi ficantly forecast fi ling deadline deadline indicator business difference