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Earnings forecasts provide useful numerical information concerning the expectations of a firm's future prospects and indicate management's ability to anticipate a firm's changing internal structure and external environment. The reasons for studying the accuracy of earnings forecasts is due to the Securities and Exchange Commission's position on financial forecasts and the issuance of a Statement of Position by the AICPA. These statements are important since they, in part, have motivated researchers to the importance of forecasting financial information. Consequently, if the disclosure of earnings forecasts in financial reports is permissable, the improvement of financial forecasts should be one of the primary concerns of the AICPA, the SEC, and numerous other interested groups.

The need for reliable information for decision makers is a fundamental principle underlying the demand for audit and assurance services. Yet, individuals and companies often do not understand the value that users place on independent third‐party assurance. This paper aims to address this issue.

This paper uses the market for baseball cards to provide an empirical analysis of the value users associate with third‐party assurance services. Paired observations for baseball cards are identified on eBay; one with a third‐party assurance regarding its quality and one with only the seller's statement.

Comparative analysis indicates that bidders are willing to pay significantly more for the items when third‐party assurance was provided.

These findings indicate that third‐party assurance is valued by consumers, and where information asymmetry exists between buyer and seller, sellers should consider the use of third‐party assurance to increase sale price.

The purpose of this paper is to explore the development of preventative counter-ambush marketing initiatives and rights protection strategies, providing an historical view of rights management and the International Olympic Committee’s sponsorship protection initiatives through ambush marketing’s formative years.

In examining the antecedents and implications of the Canadian Olympic Committee’s (COC) forward-thinking approach to ambush marketing protection, and to explore the development of preventative counter-ambush initiatives, an historical examination of IOC and COC policies and protocols regarding ambushing and sponsorship protection over a 30-year period was undertaken, informing the development of a proposed model of proactive commercial rights management.

The findings indicate that a progressive shift in the counter-ambush activities of major commercial rights holders may be underway: increasingly, the COC has stressed education and communication as key components of their commercial rights protection strategy, in lieu of enforcing the legal protection provided them by the Olympic and Paralympic Marks Act of 2007. The resultant commercial rights management model proposed reflects this proactive approach, and illustrates the need for events and sponsorship stakeholders to Anticipate, (Re)Act and Advocate.

The study offers a contemporary perspective into counter-ambush strategies within the context of the COC’s brand protection measures and industry practice. The proactive approach to commercial rights management explored represents a significant step in ambush marketing prevention on the part of the COC.

The purpose of this conceptual chapter is to analyze the current state of the astructural bias in symbolic interactionism as it relates to three inter-related processes over time: (1) the formalization of critiques of symbolic interactionism as ahistorical, astructural, and acritical perspectives; (2) an ahistorical understanding of early expressions of the disjuncture between symbolic interactionism and more widely accepted forms of sociological theorizing; and (3) persistent and widespread inattentiveness to past and present evidence-based arguments that address the argument regarding symbolic interactionism as an astructural, ahistorical, and acritical sociological perspective. The argument frames the historical development of the astructural bias concept in an historically and socially conditioned way, from its emergence through its rejection and ultimately including conclusions about contemporary state of the astructural bias as evidenced in the symbolic interactionist literatures of the last couple of decades. The analysis and argument concludes that the contemporary result of these intertwined historical and social conditioning processes is that the astructural bias myth has been made real in practice, and that the reification of the myth of an astructural bias has had the ruinous effect of virtually eradicating a vital tradition in the interactionist perspective which extends back to the earliest formulations of the perspective. As a result, a handful of suggestions that serve to aid in reclaiming the unorthodox structuralism of symbolic interactionism and the related interactionist study of social organization are provided in the conclusion.

Among the master social processes occurring in the modern world have been increased individualization, on the one hand, and the growth of largescale organizations, on the other. Unlike most scholars, who emphasize either one or the other, we focus attention upon certain strategic interrelationships between these master processes. We are thus addressing a fundamental sociological issue while at the same time taking development theorizing in a somewhat new direction.

The work of George Santayana belongs simultaneously to North American and European traditions of social thought. Although an important figure of the Western tradition, Santayana is not well known among sociologists. The main purpose of this chapter is to introduce Santayana's social thought to sociologists, and especially to those interested in interactionist and interpretivist theory. I pay particular attention to the concepts of psyche, domination, and dramatic sympathy. I also analyze how some of Santayana's concepts fare when compared to those by Mead and radical interactionism.

This paper describes the home run as a dramatic offensive accomplishment in baseball linked to the five dramaturgical dimensions (act, scene, agent, agency, and purpose) defined by Burke. Such an accomplishment also pertains to two types of social pasts – categorical and crystallized – that can serve as correlates to the five dramaturgical dimensions. Owing to its dramaturgical and temporal significance, the home run symbolizes a celebrated sign of prowess that contributes to a home run hitter's or slugger's rarified status. Further, as a dramaturgical moment, the home run calls forth specified responses (especially on the part of announcers) that contribute to its distinctive meaning in the game.