Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability Article

Tang, Michael, Xin, Hua Christine. (2023). Asymmetric Timing of Gain and Loss Recognition and Insider Trading Profitability . JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 38(4), 749-776. 10.1177/0148558X211008840

cited authors

  • Tang, Michael; Xin, Hua Christine

authors

publication date

  • October 1, 2023

published in

keywords

  • ACCOUNTING CONSERVATISM
  • Business & Economics
  • Business, Finance
  • CROSS-SECTIONAL VARIATION
  • DISCLOSURE
  • EARNINGS
  • INFORMATION ASYMMETRY
  • QUALITY
  • Social Sciences
  • TRADES
  • accounting conservatism
  • asymmetric timely loss recognition
  • insider trading

Digital Object Identifier (DOI)

publisher

  • SAGE PUBLICATIONS INC

start page

  • 749

end page

  • 776

volume

  • 38

issue

  • 4