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Keywords: revenue recognition
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Journal Articles
The Accounting Review (2016) 91 (2): 401–439.
Published: 01 March 2016
...Patricia M. Dechow; Alastair Lawrence; James P. Ryans ABSTRACT We document that insider trading is significantly higher than normal levels prior to the public disclosure of SEC comment letters relating to revenue recognition. Furthermore, insider trading is triple its normal level for firms...