This article examines the time series behavior of two important tourism statistical variables: ITR (International Tourism Receipts) and NITAC (Number of International Tourist Arrivals in China) over the past two decades (1984-2004). (Chin Econ/NIAS-Han)

We examine whether mandatory research and development (R&D) investments disclosure matters to analyst forecast accuracy. Using a difference-in-differences research design, we document a significant decrease in forecast errors for firms that previously chose not to disclose R&D investments but...