Do Swedish insiders trade on the basis of private information of goodwill impairments?
We investigate whether Swedish insiders use an information advantage on future goodwill impairments to engage in net selling activity prior to public announcement. We further hypothesize greater insider net selling in impairment firms with a higher degree of goodwill in their balance sheets and in i...
Main Authors: | , |
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Format: | Others |
Language: | English |
Published: |
Uppsala universitet, Företagsekonomiska institutionen
2014
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Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-217905 |