Esqueda, Omar; Ngo, Thanh; Wang, Daphne - In: Asian Review of Accounting 29 (2021) 3, pp. 332-361
Purpose: This paper examines the effect of managerial insider trading on analyst forecast accuracy, dispersion and bias. Specifically, the authors test whether insider-trading information is positively associated with the precision of earnings forecasts. In addition, this relationship between...