<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine the accrual choices of outsourcing firms with links to U.S. congressional candidates during the 2004 elections, when corporate outsourcing was a major campaign issue. We find that politically connected firms with more extensive outsourcing activities have more...

We investigate managers' decisions to supplement their firms' management earnings forecasts. We classify these supplementary disclosures as qualitative "soft talk" disclosures or verifiable forward-looking statements. We find that managers provide soft talk disclosures with similar frequency for...