Key audit matters and insider trading profitability : evidence from China
Year of publication: |
2023
|
---|---|
Authors: | Liu, Hui ; Chang, Yufan ; Zuo, Man |
Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 19.2023, 3, p. 1-21
|
Subject: | Attention-directing mechanism | Information transmission mechanism | Insider trading profitability | Key audit matters | Opportunistic behavior | Textual characteristics | Insiderhandel | Insider trading | China | Asymmetrische Information | Asymmetric information | Rentabilität | Profitability | Wirtschaftsprüfung | Financial audit |
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