Anecdotal evidence shows that managers have plenty of discretion to manage the timing of write-offs to take action related to earnings management. In this paper, I examine whether write-offs are recorded in a timely manner. In particular, I investigate the association between asset write-offs and the market return over a long window as a metric of testing the timeliness of write offs. The resul...

To compare the timeliness of nongovernmental and governmental communications of infectious disease outbreaks and evaluate trends for each over time, we investigated the time elapsed from the beginning of an outbreak to public reporting of the event. We found that governmental sources improved the timeliness of public reporting of infectious disease outbreaks during the study period.

Gay men and lesbians must make decisions about disclosure of their sexual orientation. Past research has focused on an individual's overall level of disclosure or on disclosure to a specific subset of individuals. This study used a new measure, the Disclosure Grid, to assess the disclosure patterns of 89 gay men and 55 lesbians across their entire social network. In addition to assessing disclo...

The sub-prime mortgage crisis of 2007 and the global financial tsunami of 2008 have undermined worldwide economic stability. Consequently, the timely analysis of credit risk has become more essential than ever before. The performance of early risk warning mechanisms may vary according to the criteria used and the underlying environment. This study establishes numerous criteria to assess the per...

The Asian financial crisis in the late 1990s not only highlighted the welfare consequences of transparency in the financial sector but also linked this relatively narrow problem to the broader context of transparency in governance. It has been observed that objections to transparency, often on flimsy pretexts, are common even in industrialized countries. This article argues that transparency is...

BACKGROUND Experience with open disclosure and its study are restricted to certain western countries. In addition, there are concerns that open disclosure may be less suitable in non-western countries. The present study explored and compared the in-depth perceptions of the general public and physicians regarding open disclosure in Korea. METHODS We applied the COREQ (Consolidated Criteria for...

The study aims to investigate the relationship between the financial incentives of board members and disclosure of corporate risk, emphasizing the levels of corporate performance and risk in Iran. The research sample includes 98 listed firms in Tehran Stock Exchange during 2011-2015 (490 years-firms); the firms have selected by using a systematic removal method. Regarding the aim, the present...

People living with HIV/AIDS must make decisions about how, where, when, what, and to whom to disclose their HIV status. This study explores their perceptions of benefits and drawbacks of various HIV disclosure strategies. The authors interviewed 53 people living with HIV/AIDS from a large AIDS service organization in a northeastern U.S. state and used a combination of deductive and inductive co...