We examine the real effects of mandatory, non-financial disclosures, introduced into securities regulation under the Dodd-Frank Act, which require firms to disclose their mine-safety records in their financial reports. Most, if not all, of the information included in these disclosures was already publicly available, which allows us to examine the incremental effects of including the information...

Drawing on physiological research, this study explores disclosures after sexual activity, or ‘‘pillow talk.’’ Oxytocin, better known as the ‘‘bonding hormone,’’ has been associated with physical affection and intimacy. While the hormone was originally studied for its role in childbirth, recent work has started to explore oxytocin’s other effects, such as decreasing stress, decreasing perception...

This study examines whether foreign regionand country-specific performance disclosures relate differentially to shareholder wealth compared to domestic performance disclosures. Bearing in mind the fact that, in previous literature, empirical findings regarding the value-relevance of geographic performance disparities have been surprisingly conflicting and puzzling, we question in this paper pri...

Most scientific research is performed by teams, and for a long time, observers have inferred individual team members' contributions by interpreting author order on published articles. In response to increasing concerns about this approach, journals are adopting policies that require the disclosure of individual authors' contributions. However, it is not clear whether and how these disclosures i...

The evolution of reporting about employees in the 20th century culminated in the mandatory disclosures of the Companies Act (1985). This paper reports upon a study of the employee reporting practices of FTSE 100 companies that was carried out by examining the year 2000 annual report and accounts. The analysis whilst noting a wide range of practice among these companies, finds that their annual ...

We support the Board’s efforts to enhance the disclosures about financial instruments and to converge the disclosure requirements with Statement of Financial Accounting Standards No. 157, Fair Value Measurements (Statement 157), issued by the U.S. Financial Accounting Standards Board (FASB). We believe the proposal to converge with the fair value hierarchy disclosures in Statement 157 is approp...

We examine how short sellers affect corporate disclosures using a natural experiment. From May 2005 to July 2007, the SEC implemented a pilot program by randomly selecting one third of Russell 3000 stocks and removing the short sale price tests for these stocks (referred to as pilot firms), leading to lower short-selling constraint, without changing the requirement for other firms (referred to ...

The recent publication “Accountability of the other: discourses of nurses of the Family Health Strategy on the occurrence of dengue” is very interesting(1). Reis et al. concluded that “discourse of nurses is very close to common sense, generalizing inadequate behaviors(1)”. Indeed, it is proved that “nurses conceptions on comprehensiveness are directly relates with providing care(2)”. Hence und...

Under the Supreme Court's compelled speech cases, the context of government-mandated disclosures determines the standard of review. Pursuant to Casey, Zauderer, and Whalen, compelled disclosures in the medical context, such as speech-and-display ultrasound laws, are subject to - and survive - a form of rational basis scrutiny.

Conclusion. FFPE tissue analysis by multigene targeted PCR assays expands the opportunities for rapid identification of Mycobacterium species, allows differentiation of MTBC from NTM, and helps to detect co-infections. Using multigene targeted PCRs in combination with histopathology and IHC improve the accuracy of diagnosis, particularly in the presence of commensal and environmental pathogens....