full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

This paper presents a customizable architecture for software agents that capture and access information in large, heterogeneous, distributed electronic repositories. The key idea is to exploit underlying structure at various levels of granularity to build high-level indices with task-speciic interpretations. Information agents construct such indices and are conngured as a network of reusable mo...

The main purpose of ...