Kraft, Anastasia; Lee, Bong Soo; Lopatta, Kerstin - In: Journal of Corporate Finance 26 (2014) C, pp. 96-123
We investigate whether senior officers use accrual-based earnings management to meet voluntary earnings disclosure (i.e., management earnings forecasts) before selling or buying their own shares when they have private information. This study is the first to use the differences in timing of...
