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收益和确认的不对称时间以及内幕交易盈利能力

唐,M.
会计、审计和金融杂志。 可能是4,2021

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我们提供的证据表明,公司内幕交易的盈利能力随着其公司财务报告的不对称及时损失确认 (TLR) 程度而降低。 与 TLR 减少内部人士在公司未来负面消息方面相对于外部股东的信息优势一致,我们发现内幕交易盈利能力的降低主要是由 (a) 股票出售而不是购买驱动的; (b) 交易的价格变化部分,而不是交易量; (c) 内部人的非常规交易,而不是信息驱动较少的常规交易。 尽管 CEO/CFO 更有可能影响 TLR,但对非 CEO 和非 CFO 内部人士的影响更为明显,与反向因果关系不一致。 总体而言,我们的研究结果表明,TLR 降低了管理者通过内幕交易从投资者那里榨取租金的能力。

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