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...

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Bibliographic Details
Main Authors: Löfving, Fredrik, Nilsson, Viktor
Format: Others
Language:English
Published: Uppsala universitet, Företagsekonomiska institutionen 2014
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-217905