No. 48-3, June 2010

Index

• Disclosure “Bunching”
• Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls
• Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements
• National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
• The Allowance for Uncollectible Accounts, Conservatism, and Earnings Management
• The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases
• Voluntary Disclosures and Analyst Feedback