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Keywords: Timely disclosure
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–28.
Published: 06 July 2026
... 0.65 and 0.45 standard-deviation increases in insider trading frequency and volume, respectively. Timely disclosure of visit summaries weakens this relationship. Insider trades around CSVs generate positive subsequent abnormal returns, consistent with the value relevance of information acquired through...
