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Showing 1 to 1 of 1 for “"Share Pledges, Corporate Governance, Corporate Finance"”.
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Do share pledges by insiders influence firm performance and value?
… the prevalence and importance of pledging of shares by insiders in the U.S. I create the first comprehensive database of share pledges by insiders in the U.S. to reveal the prevalence of this practice and its role in encouraging earnings management. I find that, during the fiscal years 2006 to …