This study examines the differences between IPOs that voluntarily disclose earnings forecasts in their prospectuses and those that do not. Using a sample of 166 UK IPOs listed between 1992-2002, we investigate whether forecasters have different firms' characteristics than non forecasters and...

Australian Transaction Reports and Analysis Centre (AUSTRAC) is a Federal Government Agency that has responsibility for detection and investigation of potential abuses of the financial system. Its powers are circumscribed by the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. The...