...Juan Wang Purpose The aim of this paper is to examine how informed traders, i.e. transient institutional investors that actively trade on information to maximize investment profits, use insider trading signals in addition to accounting numbers to mitigate future abnormal returns. Design...

... income‐increasing accruals than they are to limit income‐decreasing accruals. Originality/value This paper's contributions to the literature are twofold: the paper shows that the characteristics of institutional investors (INSTs) should be considered when examining the relationship between INSTs...

...Harold Hassink; Laury Bollen; Meinderd de Vries Purpose Previous research shows that symmetrical dialogue between companies and their investors through e‐mail does not match the quality of the asymmetrically provided information on investor relations websites. This paper seeks to further examine...