Public disclosures can level information asymmetry in financial markets by removing informed traders’ advantage, or can exacerbate asymmetry by further increasing these traders’ knowledge of the firm. This study finds evidence of the latter phenomenon in earnings conference calls, where management releases new information, and financial analysts on the call immediately respond and question mana...

This vignette study investigated factors that influence believing child sexual abuse disclosures. College student participants (N = 318) in a university human subject pool completed measures about their own trauma history and responded to questions about sexist attitudes. Participants then read vignettes in which an adult disclosed a history of child sexual abuse, rated disclosures for accuracy...

Explores whether the firm's discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman's statement and firm failure. Show that these statements are closely associated with financial performance, reinforcing the argument that such unaudited disclosures contain important information. The r...

OBJECTIVE Physician self-disclosure (PSD) has been alternatively described as a boundary violation or a means to foster trust and rapport with patients. We analyzed a series of physician self-disclosure statements to inform the current controversy. DESIGN Qualitative analysis of all PSD statements identified using the Roter Interaction Analysis System (RIAS) during 1,265 audiotaped office vis...

Abstract Nonfinancial disclosures of product and business expansion planning occur frequently in practice are an important vehicle by which managers convey corporate information to outsiders. However, little is known about how the opportunistic incentives affect choice such nonfinancial disclosures. This study examines whether make their strategically for self-serving trading incentives. I find...

BACKGROUND Disclosure of authors' financial interests has been proposed as a strategy for protecting the integrity of the biomedical literature. We examined whether authors' financial interests were disclosed consistently in articles on coronary stents published in 2006. METHODOLOGY/PRINCIPAL FINDINGS We searched PubMed for English-language articles published in 2006 that provided evidence or...

while referring to professor horngrens approaches including: absolute truth, conditional truth costly truth and behavioral approaches in management accounting. the author also reviews the historical developments of this branch of knowledge in accounting during 15 to 20 centuries, and considers the roles of scientists in different fields.

in this article, the author deals with the critical study of rorty and gadamer's doctrines on truth through analyzing its undesirable epistemological and political consequences. rorty denies truth and believes that it is merely the indicator of sentences specification. but gadamer does not deny truth and believes it is as event of appearance which flourishes from within the dialogue and ma...