The effect of enforcement on timely loss recognition: Evidence from insider trading laws

Journal of Accounting and Economics

Volumn 53, Issue 1-2, 2012, Pages 77-97

  Jayaraman, Sudarshan ^a  

^a WASHINGTON UNIVERSITY IN ST LOUIS   (United States)

Author keywords

Conservatism; Enforcement; Financial reporting; Insider trading; Timely loss recognition

Indexed keywords

EID: 84857046802     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2011.10.003     Document Type: Article

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