الفهرس 
English GoverOnly 14 pages are availabe for public view
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Abstract
The current study examines the information content of forward-looking disclosure and dividends, specifically whether forward-looking disclosure and dividends provide information to the market about firm’s future earnings affecting share price anticipation of earnings. This issue is investigated by testing the association between current stock returns and future earnings. In addition, the study examines whether the impact of forward-looking disclosure and dividends on share price anticipation of earnings will vary based on firm’s level of proprietary cost.