| Abstract |
Corporate insiders, i.e. the officers and directors of publicly traded companies, play an important role in capital markets. They determine business strategies, influence financial reporting outcomes and additional disclosures, and frequently trade the stock market by buying and selling their companies’ securities. Using publicly available information on legal insider trading activity, this dissertation empirically examines questions related to the tension between the accounting information provided by corporate insiders and their trading decisions on personal accounts.
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