Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure … the earnings forecast accuracy and forecast dispersion of financial analysts for the previous-CLC firms in the post … the NCC firms in the post-Reg. FD period. More importantly, the differences in earnings forecast performance between the …

. Information production can be mandated outside of markets through increased regulatory disclosure. Regulators can also directly … research is needed to examine the interactions between disclosure, information, and governance. …

(CSR). We produce measures of CSR disclosure and explore the determinants of CSR disclosure practices in a cross section of … the extent of disclosure of CSR practices is greater in large companies and also in companies of greater financial …