We examine the impact of biases in managerial judgment and in accounting reports on the voluntary disclosure of private managerial information. We show that any biased managerial judgment in interpreting private information that is voluntarily disclosed, and negatively biased accounting (conservatism), reduce voluntary timely disclosure by firms. Only positively biased (less conservative) accou...

Purpose. To experimentally substantiate the effectiveness of processes mowing alfalfa and alfalfa-cereal mixtures with mower-conditioners a roller hammer types working bodies. Methods. The research was carried out in technological process intensive harvesting pressed hay into rolls use trailed mower-conditioner side traction, equipped chevron ribbed rollers metal vshaped hammers. Raw material: ...

The present research addresses the effect of different variables on emotions and perceptions held by participants vis-à-vis situations that could be construed as sexual harassment. A total 833 Israeli students participated in study use was made a Sexual Harassment Definition Questionnaire (SHDQ). It found aroused due to behaviour is perceived harassment depend such age gender perpetrator victim...

This paper develops an integrative organizational economics framework explaining and predicting multinational firms’ managerial resource deployments based on resource-based, agency, and transaction costs theories. Our empirical findings suggest that the governance decision for managerial services of multinational firms is influenced not only by the comparative capabilities of managers, but also...

This paper applies a value-based management framework to critically review empirical research in managerial accounting. This framework enables us to place the exceptionally diverse set of managerial accounting studies from the past several decades into an integrated structure. Our synthesis highlights the many consistent results in prior research, identifies remaining gaps and inconsistencies, ...

regarding to the escalating trend of environmental pollutions, especially air pollution in great city of tehran, the perspective and study of the conditions for supply and consumption trends of fuels, with specific to fossil fuels, can lead to formation of significant figures and data. on the other hand, recognition, and if possible, reformation of environmental management schemes in the supply...

introduction: measurement of diabetes management effectiveness includes the process of care and its quality, health outcome and response to care before everything; it needs a conceptual framework about this universal disease. minimum data set (mds) of diabetes make this framework by using standard data element with unique definition and effectiveness indicators preparation of diabetes managemen...

This paper explores the role of unobserved managerial ability in production and its relationship with technical efficiency. Previous analyses of managerial ability have been based on strong assumptions about its role in production or on the use of proxies. We avoid these limitations by introducing managerial ability as an unobserved random variable in a translog production function. The resulti...