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Keywords: deterrence
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Journal Articles
The Accounting Review (2022) 97 (3): 227–247.
Published: 01 May 2022
... at other firms compared to non-exposed insiders. The deterrent effect is stronger when a fellow insider is convicted, and is similarly significant both pre- and post-SOX. Following the enforcement event, exposed insiders do not trade less frequently, but do trade significantly fewer shares per trade...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (3): 251–278.
Published: 01 May 2020
... release data, and Khrystyna Bochkay for providing MD&A tone data. Editor's note: Accepted by Brad A. Badertscher. 7 2018 10 2019 2020 real earnings management earnings management deterrence litigation corporate governance Real earnings management (REM) refers...