The article explores why some company insiders delay reporting their trades, which can harm other shareholders. By studying data from large Australian firms, the researchers found that factors like insider age, wealth, and governance roles influence the likelihood of delayed disclosure. Insiders with more shares and longer tenure are more likely to delay reporting, while being on certain committees can reduce this behavior. This shows that individual wealth and risk factors play a role in insider trading behavior, and governance positions can help prevent unethical actions.