Ctra. S. Vicente s/n
Universidad de Alicante-Dpto. Economía Financiera
Insider trading, earnings predictability, market based accounting accruals, analyst forecasts, information asymmetry
Analysts’ earnings forecast error and dispersion; Mandatory International Financial Reporting Standards; Spanish GAAP; Big 4 audits
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Insider trading, Earnings predictability, Market‐based accounting accruals, Analyst forecasts, Information asymmetry
post-earnings announcement drift, momentum, behavioural finance
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