The DOI matches its OpenAlex record; 1 of the 1 references it cites were found in a registry or an index.
Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis.
Open accessAbstract
Abstract This study investigates the relationship between insider trading and fraud. We find that in the presence of fraud, insiders reduce their holdings of company stock through high levels of selling activity as measured by either the number of transactions, the number of shares sold, or the dollar amount of shares sold. Moreover, we present evidence that a cascaded logit model, incorporating insider trading variables and firm-specific financial characteristics, differentiates companies with fraud from companies without fraud.
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Cites
(1990) · Choice Reviews Online · doi:10.5860/choice.27-3338 · Cited by 35,305
Cited by
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KIRKOS, E., SPATHIS, C., & MANOLOPOULOS, Y. (2007) · Expert Systems with Applications · doi:10.1016/j.eswa.2006.02.016 · Cited by 722
Business Strategy, Financial Reporting Irregularities, and Audit Effort
Bentley, K. A., Omer, T. C., & Sharp, N. Y. (2013) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2012.01174.x · Cited by 615
Intelligent financial fraud detection: A comprehensive review
West, J., & Bhattacharya, M. (2016) · Computers & Security · doi:10.1016/j.cose.2015.09.005 · Cited by 592
Pay without Performance: Overview of the issues
Bebchuk, L. A., & Fried, J. M. (2006) · Academy of Management Perspectives · doi:10.5465/amp.2006.19873407 · Cited by 573
Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
BAO, Y., KE, B., LI, B., YU, Y. J., & ZHANG, J. (2020) · Journal of Accounting Research · doi:10.1111/1475-679x.12292 · Cited by 499
Metadata
- Authors
- Summers, S. L., & Sweeney, J. T.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 1998-01-01
- Volume
- 73
- Issue
- 1
- Pages
- 131-146
- ISSN
- 0001-4826 (ISSN-L)
- OpenAlex
- W2257113089
- Cited by
- 480
- References
- 1
- FWCI
- 17.93
- Type
- journal article
- Language
- en
- Open access
- green
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- CoChat. (2026). Citation check: Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. https://app.cochat.ai/papers/10.2308/tar-274320
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- Summers, S. L., & Sweeney, J. T. (1998). Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis. The Accounting Review. https://doi.org/10.2308/tar-274320
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
