This study examines whether mandatory adoption of International Financial Reporting
Standards (IFRS) leads to capital market benefits through enhanced financial statement …

Are directors' dealings reports informative for outside investors? We analyze short-term
announcement effects for 2782 companies from eight European countries between January …

Using accounting-based (residual income) valuations, this study examines the extent to
which abnormal returns after insider share trades are explained by private information …

The 2007 global financial crisis led to a chaotic financial environment characterized by
highly uncertain and volatile stock markets. This created additional uncertainty about the …

Holding privileged positions within firms, insiders can acquire excessive private benefits
based on their informational advantage. The bonding hypothesis suggests that this can be …

Purpose: The primary aim of the paper was to find out the non-linear relationship between
ownership structure and the Cumulative Abnormal Return (CAR) of companies listed on the …

This study examines long-term excess returns subsequent to directors' dealings
announcements between January 2002 and December 2009 from 17 Western European …

The aim of this article is to offer some insights into the Romanian investors' behavior by
examining insiders' transactions and checking for possible abnormal returns. We analyze …

We examine how firm-imposed trading policies affect returns to trades conducted by
corporate insiders. A firm's insider trading policy is a specific aspect of corporate governance …

[ES] La finalidad fundamental de esta tesis es verificar si la existencia de una mayor calidad
y transparencia de la información financiera contribuye a una mayor eficiencia de los …