How do insider trading incentives shape nonfinancial disclosures? evidence from product and business expansion disclosures

HIGHLIGHTS

• who: Guanming He from the Durham University Business School, University of Durham, Durham, UK have published the Article: How do insider trading incentives shape nonfinancial disclosures? Evidence from product and business expansion disclosures, in the Journal: (JOURNAL) of February/23,/2015
• what: This study examines whether managers make their disclosures strategically for self-serving I find strong and robust evidence to suggest that managers manipulate the timing and selectivity of their disclosures in an attempt to maximize profits. This study investigates whether, and how, insider trading opportunities provide managers with incentives to make strategic disclosures . . .
  

   

  

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