نتایج جستجو برای: disclosure quality
تعداد نتایج: 777006 فیلتر نتایج به سال:
This study investigated the relationships between self-disclosure in ICQ ("I seek you") chat, level of loneliness, and ICQ usage. The Revised UCLA Loneliness Scale and the Revised Self-Disclosure Scale (RSDS) were administered to a multistaged stratified random sample of 576 college students. The results indicate that loneliness is not related to level of ICQ use, but inversely related to valen...
Trading outcomes generally depend on the quality of information available to market participants. Using a large scale field experiment that randomly manipulates the availability of quality-information in a wholesale automobile market, we measure the effect of information disclosure on market outcomes. As the theoretical literature predicts, more information increases expected revenues. However,...
Background: In the treatment and health process, there are a lot of dangers to patients, and the increased number of medical errors is one of the most important circumstances of this process. Objective: The present research purposed to decrease medical errors through disclosure of them in hospitals of Tehran University of Medical Sciences. M...
the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...
از زمان پیدایش تحقیقات حاکمیت شرکتی در اواخر قرن 20 یکی از بحث برانگیزترین موضوعات وجود هیئت مدیره مشترک در ساختار حاکمیت شرکتی است. هیئت مدیره مشترک به مفهوم مشارکت یک عضو هیئت مدیره به طور همزمان در هیئت مدیره شرکت دیگر است. یا به عبارت دیگر در شرایطی که یک فرد به یک سازمان وابسته است در سازمان دیگر عضو هیئت مدیره مشترک باشد. بررسی ادبیات نظری در خصوص تأثیر هیئت مدیره مشترک حاکی از نتایج متضا...
Correlates of patient disclosure of suicide ideation to a primary care or mental health provider were identified. Secondary analyses of IMPACT trial data were conducted. Of the 107 patients 60 years of age or older who endorsed thoughts of ending their life at least "a little bit" during the past month, 53 indicated they had disclosed these thoughts to a mental health or primary care provider d...
This paper provides a review of common statistical disclosure control (SDC) methods implemented at Statistical Agencies for standard tabular outputs containing whole population counts from a Census (either enumerated or based on a register). These methods include record swapping on the microdata prior to its tabulation and rounding of entries in the tables after they are produced. The approach ...
We explore how the internal use of non-GAAP performance metrics in compensation contracting relates to the disclosure of non-GAAP earnings to external stakeholders. Ex ante, it is unclear why information useful in contracting would be informative for valuation purposes unless a firm’s compensation and financial disclosure processes are related. We explore this relation using a large hand-collec...
In this paper we study both the level of Value-at-Risk (VaR) disclosure and the accuracy of the disclosed VaR figures for a sample of US and international commercial banks. To measure the level of VaR disclosures, we develop a VaR Disclosure Index that captures many different facets of market risk disclosure. Using panel data over the period 1996–2005, we find an overall upward trend in the qua...
The use of information technologies (IT) to collect personal health information is growing in popularity via computer-assisted interviewing and a wide variety of healthcare Web sites. However, a review of the literature on computer-assisted interviewing exhibits confounding and equivocal results regarding the effects of IT on individuals’ willingness to disclose socially sensitive health inform...
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