selection? In this paper we address this question and collect new information on workplace disclosure to separate out …/bisexual workers earn about 3 to 4 percent less than other men. Our disclosure estimates, however, provide little evidence that the …

Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure … the earnings forecast accuracy and forecast dispersion of financial analysts for the previous-CLC firms in the post … the NCC firms in the post-Reg. FD period. More importantly, the differences in earnings forecast performance between the …

Purpose – The purpose of this paper is to explain an economic incentive to manage earnings derived from the … intersection of disclosure theory and equity theory and to discuss its behavioral implications. Design/methodology/approach – This … is a theoretical paper. Findings – A taxonomy of possible managerial reactions to increased disclosure regulation shows …

companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS) regressions are used with a sample … to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e …