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...

Purpose – Despite widespread frustration with meetings in organizations, they receive very little attention from academics. The purpose of this paper is to shed conceptual light on meetings and hence render them amenable to research and development. Design/methodology/approach – From...