| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5086829 | Journal of Accounting and Economics | 2012 | 16 Pages |
Abstract
⺠Insider trading on information about an accounting irregularity is illegal. ⺠Illegal acts are driven by the offender's cost-benefit trade-off and preferences. ⺠Enforcement, monetary benefit and fraud affect illegal insider trading. ⺠Managers perceive a higher cost of public enforcement in the post-Enron era.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Maya Thevenot,