The Effectiveness of Regulation FD

2002 ◽  
Author(s):  
Andreas Gintschel ◽  
Stanimir Markov
Keyword(s):  
Regulation Fd ◽  
Effectiveness Of Regulation

The effectiveness of Regulation FD

2004 ◽  
Vol 37 (3) ◽  
pp. 293-314 ◽  
Author(s):  
Andreas Gintschel ◽  
Stanimir Markov
Keyword(s):  
Regulation Fd ◽  
Effectiveness Of Regulation

Earnings Guidance after Regulation FD

CFA Digest ◽  
2004 ◽  
Vol 34 (2) ◽  
pp. 3-5
Author(s):  
Lorne Jeremy Zeiler
Keyword(s):  
Earnings Guidance ◽  
Regulation Fd

scholarly journals Estimation of Dietary Intake of Radionuclides and Effectiveness of Regulation after the Fukushima Accident and in Virtual Nuclear Power Plant Accident Scenarios

2018 ◽  
Vol 15 (8) ◽  
pp. 1589 ◽  
Author(s):  
Michio Murakami ◽  
Takao Nirasawa ◽  
Takao Yoshikane ◽  
Keisuke Sueki ◽  
Kimikazu Sasa ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Power Plant ◽  
Nuclear Power Plant ◽  
Dietary Intake ◽  
Emergency Preparedness ◽  
Nuclear Power ◽  
Food Distribution ◽  
Fukushima Accident ◽  
Accident Scenarios ◽  
Effectiveness Of Regulation

Evaluation of radiation exposure from diet is necessary under the assumption of a virtual accident as a part of emergency preparedness. Here, we developed a model with complete consideration of the regional food trade using deposition data simulated by a transport model, and estimated the dietary intake of radionuclides and the effectiveness of regulation (e.g., restrictions on the distribution of foods) after the Fukushima accident and in virtual accident scenarios. We also evaluated the dilution factors (i.e., ratios of contaminated foods to consumed foods) and cost-effectiveness of regulation as basic information for setting regulatory values. The doses estimated under actual emission conditions were generally consistent with those observed in food-duplicate and market-basket surveys within a factor of three. Regulation of restricted food distribution resulted in reductions in the doses of 54–65% in the nearest large city to the nuclear power plant. The dilution factors under actual emission conditions were 4.4% for radioiodine and 2.7% for radiocesium, which are ~20 times lower than those used in the Japanese provisional regulation values after the Fukushima accident. Strict regulation worsened the cost-effectiveness for both radionuclides. This study highlights the significance and utility of the developed model for a risk analysis of emergency preparedness and regulation.

Asymmetric Effects of Regulation FD on Management Earnings Forecasts

2015 ◽  
Vol 91 (1) ◽  
pp. 119-152 ◽  
Author(s):  
Frank Heflin ◽  
William J. Kross ◽  
Inho Suk
Keyword(s):  
Public Management ◽  
Earnings Forecasts ◽  
Analyst Forecasts ◽  
Data Availability ◽  
Management Earnings Forecasts ◽  
Fair Disclosure ◽  
Environment Variables ◽  
Regulation Fd ◽  
Investor Trading ◽  
Induced Changes

ABSTRACT We document that the effect of Regulation Fair Disclosure (FD) on public management earnings forecasts (MFs) is asymmetric. Our results suggest that FD increased managers' use of MFs as a downward-guidance mechanism to help achieve meeting or beating earnings expectations. This effect is more pronounced when existing analyst forecasts are optimistic and when firms had selective disclosure policies pre-FD. We also find that the increased use of MFs as downward guidance leads to post-FD reductions in MF quality (accuracy and informativeness) for the downward guiding MFs that are most likely meet/beat motivated, while quality improves for upward-guiding MFs. Finally, our evidence suggests that results from prior research about FD-induced changes in information environment variables, such as analyst forecast quality and investor trading activities, depend on whether the firm issues MFs and whether those MFs are downward guiding. Data Availability: All data are available from public databases identified in the paper.

Governance: Regulation FD

2012 ◽  
pp. 111-132
Author(s):  
Ralph A. Rieves ◽  
John Lefebvre
Keyword(s):  
Regulation Fd
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