Disclosure Deregulation of Quarterly Reporting

Limited Attention, Information Disclosure, and Financial Reporting

This paper models firms’ choices between alternative means of presenting information, and the effects of different presentations on market prices when investors have limited attention and processing power. In a market equilibrium with partially attentive investors, we examine the effects of alternative: levels of discretion in pro forma earnings disclosure, methods of accounting for employee op...

Chapter 35. Error Reporting and Disclosure

This chapter examines reporting of health care errors (e.g., verbal, written, or other form of communication and/or recording of near miss and patient safety events that generally involves some form of reporting system) and these events’ disclosure (e.g., communication of errors to patients and their families), including the ethical aspects of error-reporting mechanisms. The potential benefits ...

Error reporting and disclosure systems: views from hospital leaders.

CONTEXT The Institute of Medicine has recommended establishing mandatory error reporting systems for hospitals and other health settings. OBJECTIVE To examine the opinions and experiences of hospital leaders with state reporting systems. DESIGN AND SETTING Survey of chief executive and chief operating officers (CEOs/COOs) from randomly selected hospitals in 2 states with mandatory reporting...

Quarterly Sponsorship , Disclosure and Donors : Limiting the Impact of Outside Group Ads

Examining Changes in Filter Question (FQ) Reporting in the Consumer Expenditure Quarterly Interview Survey

The survey design involving a screener or filter question followed by a series of more detailed questions is used in many surveys. A concern in these surveys is that respondents may learn that reporting a certain answer to a filter question will extend the interview through a series of follow-up questions and thus will alter their responses in a way that avoids their exposure to follow-up quest...