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Insider Trading and Earnings Management in Distressed Firms*

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References

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1995

Managerial ownership, accounting choices, and informativeness of earnings

1,517 cited

Cited by

2012Insider Trading, Litigation Concerns, and Auditor Going-Concern Opinions105 cited
2014Management earnings forecasts, insider trading, and information asymmetry88 cited
2019Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies87 cited
2016Debt Covenant Violations, Firm Financial Distress, and Auditor Actions72 cited
2015The impact of earnings management on the performance of ASEAN banks68 cited
2021Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises50 cited
2023A literature survey of corporate failure prediction models49 cited
2021Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*43 cited
2014Earnings management among bankrupt non-listed firms: evidence from Spain42 cited
2019Corporate governance factors as predictors of earnings management42 cited
2016Earnings Management before Bankruptcy: A Review of the Literature39 cited
2023Tone emphasis and insider trading34 cited
2021What moves stock prices around credit rating changes?32 cited
2013Insider trading, accrual abuse, and corporate governance in emerging markets — Evidence from Taiwan31 cited
2014Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures29 cited
2020Abnormal tone in management earnings forecast, media negative coverage, and insider trading27 cited