Note(s): This table presents differences in means of variables between firms whose net income under ASC 606 is lower than net income under ASC 605 (negatively affected firms) and firms whose net income under ASC 606 is higher than ASC 605 (positively affected firms). Two sample t-tests of differences and p-values are shown to the right of each variable. DisclosureTimeliness is the area under the curve measure described in Appendix C. DisclosureJumpQuarter measures how many quarters before ASC 606 implementation we saw the largest increase in disclosure. SAB74FinalWordCount is the total number of words in the final SAB74 disclosure prior to ASC 606 Adoption. GuidedEPSQ12018 is an indicator for whether the company provides management guidance in the first quarter following ASC 606 adoption. AFE is the mean analyst forecast error in the quarter following adoption