the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

The objective of this study, conducted at a large financial services organisation in Australia, was to examine the effect of peer timeliness and peer communication predictability on cognition-based trust in virtual workers. The results indicated that neither timeliness nor predictability explained a notable amount of variance in the level of cognition-based trust in virtual workers. Peer timeli...

Introduction The NBS is an integrated disease surveillance system deployed in 22 public health jurisdictions to support receipt, investigation, analysis and reporting, and data exchange for state reportable conditions. The NBS is governed by the Centers for Disease Control and Prevention (CDC) and state, local, and territorial users that make up the NBS Community. In the early 2000’s, electroni...

I investigate the determinants and economic consequences associated with firms’ financial reporting choices. Recognizing the endogeneity associated with these choices, I find evidence of a positive association between investors’ demands for firm-specific information and financial reporting quality. I also find that higher proprietary costs are associated with a lower quality of financial inform...

PROBLEM To improve the timeliness, efficiency, and effectiveness of occurrence reporting. SETTING Baylor University Medical Center, a 1000-bed tertiary facility, and other components of the Baylor Health Care System, all located in Dallas and the surrounding area. STRATEGIES FOR IMPROVEMENT Designing a custom Web-based patient occurrence reporting system through the efforts of the Center fo...

Under the International Health Regulations (2005), Member States are required to develop capacity in event-based surveillance (EBS). The Papua New Guinea National Department of Health established an EBS system during the influenza pandemic in August 2009. We review its performance from August 2009 to November 2012, sharing lessons that may be useful to other low-resource public health practitio...

Objective –This study intends to examine the relationship between investment efficiency and financial information excellence. The study is also examining the moderating impact of sustainability on the relation between excellence in financial information and investment productivity. Methodology –The cumulative measurements are 668 firm-years and are made up of 257 subsamples of underinvestment a...