Insider Trading and Earnings Management in China

摘要：

The study investigates the relation between insider trading and earnings management in the stock market in China. We find that there is a statistically significant relation between insider trading and real earnings management, although no relation is found to exist between insider trading and discretionary accruals earnings management.

关键词： insider trading earnings management real earnings management

作者: WU Cong HE Jingjing ZHANG Junsheng

作者单位: School of Accountancy, Central University of Finance and Economics, Beijing, China,100081

会议类型: 国际会议

会议名称: The 1st International Conference on Financial Risk and Corporate Financial Management(第一届金融风险与公司财务管理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 1-5

在线出版日期: 2009-06-29（万方平台首次上网日期，不代表论文的发表时间）