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Can firms’ own insider trading restrictions affect financial reporting quality?

In our recent paper (see here), we find the answer to this question is yes. Insider trading is a great tool to explore what motivates firms to communicate the way they do — and sometimes, there’s even more information in the lack of trading. Take, for instance, firms’ self-imposed insider trading restrictions, also known asContinue reading “Can firms’ own insider trading restrictions affect financial reporting quality?”