Disclosures about R&D activities could potentially help market participants understand the future prospects of R&D intensive firms, but at the same time could be costly to make if the disclosure is related to proprietary information. I examine R&D-related disclosures made by R&D intensive firms...

IPO allocations have been a topic of regulatory and legal attention. Prudent economics may explain the use of friends and family shares by private company owners going public, as well as underwriters' allotments of shares of initial public offerings (IPOs). However, systematic inquiry into...

This paper extends the accounting academic literature on pension funding strategy by looking at a more recent data set, directly examining contributions to defined benefit pension plans, and considering the effect of changing economic conditions over time on pension plan funding. I find that the...