Document Type
Article
Department or Administrative Unit
Accounting
Publication Date
2013
Abstract
As the business world continues to expand in global markets, trading of shares, bonds, derivatives and other instruments continues to increase. One form of trading that has received considerable interest in recent years is insider trading. Insider trading occurs when individuals with potential access to non-public information about a corporation buy or sell stock of that corporation. When the information is material and non-public, such trading is illegal. However, if the trading is done in a manner that does not take advantage of non-public information, it is often permissible. This study compares insider trading laws, penalties, and convictions in countries represented by the 14 largest securities markets throughout the world and provides data indicating that there are important differences.
Recommended Citation
Thompson, J.H. (2013). A global comparison of insider trading regulations. International Journal of Accounting and Financial Reporting 3(1), 1-23. https://doi.org/10.5296/ijafr.v3i1.3269
Journal
International Journal of Accounting and Financial Reporting
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Rights
Copyright © 2013 James H. Thompson
Included in
Business Law, Public Responsibility, and Ethics Commons, Comparative and Foreign Law Commons, International Business Commons
Comments
This article was originally published in International Journal of Accounting and Financial Reporting. The full-text article from the publisher can be found here.