Wangerin, D.

insider trading control insider trading profitability profitability “ tone insider trading market information weakness accounting *** material table variable profit trade share disclosure sample journal management filing result manager firm-year trading profitability effect value control problems return turnover stock material weakness research accrual evidence problem insider trades reaction report coefficient material weaknesses section observation determinant panel price earning audit review information asymmetry purchase transaction market reactions period economic integrity auditor 10- officer dummy analysis shareholder effectiveness study section 404 market reaction regression coeff audit analytics 10- k filing rent extraction material weakness firms market value association insider sales statement statistic indicator