The central focus of this paper is on how the quality of anticipated mandatory accounting reports affects the bias in … disclosure occurs, how much to bias the disclosure. We find that increases in the quality of mandatory accounting reports … disclosures, those in which managers choose to disclose or not when disclosures must be truthful, and those in which managers …

We investigate bias in the Federal Reserve's stress test disclosures for the Comprehensive Capital Analysis and Reviews … banks. This bias has real consequences for bank behavior -- propped-up banks are less likely to subsequently improve their …

on bias …

errors are partly or mainly due to an optimistic bias aimed at securing/retaining investment banking clients or at boosting …