نتایج جستجو برای: firm reporting quality
تعداد نتایج: 869289 فیلتر نتایج به سال:
Background & Aim: Transparent and appropriate reporting of studies facilitates critical appraisal, application and combination of findings. The Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) statement, is a relatively new statement in order to improve the quality of reporting of observational studies. The present study aimed to assess the quality of reporting nu...
We examine whether the presence of alternative debt covenant designs (threshold tightness, covenants frequency and covenant interdependence) reduces the adverse effect of poor accounting quality on debt cost in the private lending market. Our results indicate that when lenders face borrowing firms characterized by low accounting quality (hereafter, low quality borrowers), the lender tends to in...
Across the world there have been important regulation related to audit matters. Significant efforts made in recent years improve firm trustfully with a focus on significance of corporate governance for market perception quality. The IAASB published 2020 exposure draft “Fraud and going concern an financial statements” Financial Reporting Council (FRC) Institute Chartered Acco...
OBJECTIVE The current study examined (1) spina bifida (SB) youths' health-related quality of life (HRQOL) compared with nonclinical and chronic health condition (CHC) samples, (2) parent-child agreement regarding HRQOL, and (3) prospective changes in HRQOL. METHODS Child and parent-proxy reports of Pediatric Quality of Life were collected at two time waves (Time 1: N = 134, ages 8-15 years; T...
Earnings non-synchronicity captures the extent to which firm-specific factors determine a firm’s earnings, and has important implications to a firm’s information environment. Prior research shows that high earnings non-synchronicity impedes corporate outsiders’ information processing. Given managers generally possess superior information about their firms’ unique operating and reporting strateg...
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
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A brief review of the Physician Quality Reporting System (PQRS) is presented highlighting the program's legislative history, eligibility requirements and incentive payment plan. Specifically, PQRS measures applicable to neuroradiology practice are discussed. Several steps are suggested for individual physicians or group practices to start participation in the program. Resources are also provide...
investigating the effect of accruals quality and disclosure quality on labor investment inefficiency
information asymmetry and conflicts of interest between management and shareholders lead to the phenomenon of moral hazard. moral hazard means that the managers may make some decisions (e.g. investment decisions) that do not meet the interests of shareholders. inefficient investment decisions include over or under-investment in firms’ labor and utilize the non-optimal number of human resources ...
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