Elvira Scarlat

IE Business School, IE University

Calle Maria de Molina 12

Madrid, Madrid 28006

Spain

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Scholarly Papers (1)

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Insider Trading Restrictions and Earnings Management

Accounting and Business Research, Forthcoming
Number of pages: 56 Posted: 31 Mar 2017 Last Revised: 05 Jan 2020
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Universidad Carlos III de Madrid - Department of Business Administration, IE Business School, IE University and University of London - Birkbeck College
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Abstract:

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Insider trading, voluntary insider trading restrictions, earnings management, real earnings management, corporate governance