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Keywords: D71
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Journal Articles
International Journal of Accounting and Information Management 1–29.
Published: 14 July 2026
... Opportunistic insider trading Internal corporate governance Managerial risk aversion D21 D71 K22 M14 K22 M14 D71 D21 D21 D71 M14 K22 This paper examines the effect of local religious norms (hereafter, local religiosity) on opportunistic insider trading at the firm level...
Includes: Supplementary data
