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期刊=Journal of Modern Accounting and Auditing

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Earnings Restatements and Insider Trading： An Empirical Analysis: 《Journal of Modern Accounting and Auditing》2011年第6期621-633,共13页Cheng Ling-Chi Chung Tsai-Yen; This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement fir...; 关键词：earnings quality insider selling earnings restatement

Benefit of Employees and Motivation for Earnings Manipulation—— A Case Study of Employee Shares: 《Journal of Modern Accounting and Auditing》2005年第5期49-53,65,共6页Veicheng Yu Haifeng Zou; The employee shares of Guilin Jiqi became tradable in stock exchanges from June 2000. The firm coincidently made up her profit disclosed in the semi-annual report. After ruling out other explanations, we find that the...; 关键词：employee shares accounting fraud benefit of employees insider selling

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