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Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading

Skaife, Hollis A.; Veenman, David; Wangerin, Daniel - In: Journal of Accounting and Economics 55 (2013) 1, pp. 91-110

This paper examines the association between ineffective internal control over financial reporting and the profitability of insider trading. We predict and find that the profitability of insider trading is significantly greater in firms disclosing material weaknesses in internal control relative...

Persistent link: https://www.econbiz.de/10011043070

Managers' earnings forecasts and intra-industry information transfers

Han, Jerry C. Y.; Wild, John J.; Ramesh, K. - In: Journal of Accounting and Economics 11 (1989) 1, pp. 3-33

Persistent link: https://www.econbiz.de/10005492430

Managerial ownership, accounting choices, and informativeness of earnings

Warfield, Terry D.; Wild, John J.; Wild, Kenneth L. - In: Journal of Accounting and Economics 20 (1995) 1, pp. 61-91

Persistent link: https://www.econbiz.de/10005492985