the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

Given the regular occurrence of salmonellosis outbreaks in France, evaluating the timeliness of laboratory reporting is critical for maintaining an effective surveillance system. Laboratory-confirmed human cases of Salmonella infection from whom strains were isolated from 2007 to 2011 in France (n=38,413) were extracted from the surveillance database. Three delay intervals were defined: transpo...

Introduction The aim of the study was to investigate the state-of-the-art of the performance of critical value reporting and provide recommendations for laboratories setting critical value reporting time frames. Materials and methods The National Centre for Clinical Laboratories in China initiated a critical value reporting investigation in 2015. A questionnaire related to critical value repo...

BACKGROUND A timely detection of outbreaks through surveillance is needed in order to prevent future pandemics. However, current surveillance systems may not be prepared to accomplish this goal, especially in resource limited settings. As data quality and timeliness are attributes that improve outbreak detection capacity, we assessed the effect of two interventions on such attributes in Alerta,...

UNLABELLED Tuberculosis (TB) is a notifiable disease by the Communicable Disease Control Law in Taiwan. Several measures have been undertaken to improve reporting of TB but the completeness and timeliness of TB notification in Taiwan has not yet been systemically evaluated. METHODS To assess completeness and timeliness of TB notification, potential TB cases diagnosed by health care facilities...

The purpose of this study to find out empirically the effect firm size on timeliness submission financial statements, with profitability as a moderating variable. This uses quantitative approach using secondary data. sample was selected by purposive sampling from population mining sector companies listed IDX starting in 2019 – 2021. hypothesis tested SPSS program moderated regression analysis t...