This research addresses the question of whether taxpayers were income mobile during 1979-1990. Following prior research, the authors compare ranks of individuals in the sample distribution of income across years. Extending prior research, the question is asked: Does an individual draw his income...

Studies of quarterly earnings announcements by firms typically focus on the quality of the announcement or the financial impact of the announcement. Few studies focus on the method and timing of announcements of quarterly earnings, a question of increased interest since the enactment of the...