Government Ownership and the Public Information Content of Insider Trading: International Evidence

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE European Accounting Review Pub Date : 2024-03-21 DOI:10.1080/09638180.2024.2328143

MD Zakir Hossain, Man Duy (Marty) Pham, Sirimon Treepongkaruna, Jing Yu

引用次数: 0

Abstract

This paper investigates the political determinants of informed insider trading using an international sample of firms from 28 countries. We show that insider trading in state-owned firms (SOEs) is ...

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政府所有权与内幕交易的公共信息含量：国际证据

本文以 28 个国家的企业为国际样本，研究了知情内幕交易的政治决定因素。我们发现，国有企业（SOEs）的内幕交易是...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.