نتایج جستجو برای: disclosure quality

تعداد نتایج: 777006  

Journal: :Complementary therapies in medicine 2013
Jennifer Faith Sheryl Thorburn Kimberly M Tippens

OBJECTIVES To improve understanding of factors that may influence disclosure of complementary and alternative medicine (CAM) use in the U.S. DESIGN Cross-sectional survey. METHODS Data are from the 2001 Health Care Quality Survey (HCQS), a nationally representative study of adults aged 18 and older living in the continental United States. Using the Behavioral Model of Health Services Use, w...

2002
Ravi Singh

This paper investigates how executive compensation affects the reliability of the information disclosed to investors. When incentive contracts are based on reported profits, a manager may respond to an increase in incentive compensation by decreasing effort. To both motivate the manager and maintain the quality of disclosure, it is necessary to introduce third-party verification of profits. I a...

Journal: :Buhalterinės apskaitos teorija ir praktika 2014

زهرا پورزمانی, فرناز منصوری

هدف ازاین مطالعه بررسی تأثیرکیفیت افشاء،محافظه کاری ورابطه متقابل آنها برهزینه سرمایه سهام عادی می باشد. جامعه آماری شامل کلیه شرکت های پذیرفته شده در بورس اوراق بهادار تهران تعیین شده است. نمونه آماری تحقیق نیز که بر اساس روش غربالگری بدست آمده شامل 87 شرکت می باشد. نتایج حاصل از آزمون فرضیه های تحقیق  با استفاده از روش داده های پانل حاکی از این است که کیفیت افشا و محافظه کاری اثر معکوسی بر هز...

Journal: :The Journal of Industrial Economics 2017

Journal: :The International Journal of Accounting 2012

Increasing the regulatory environment and expanding the scope of the regulatory standards for financial reporting has, over the past few years, reduced the cost of representation and information asymmetry and increased the level of corporate disclosure of corporate financial statements. But one of the endogenous dimensions of quality that prevents the disclosure of financial statements is a mat...

2003
Oliver Board

There are many laws which require sellers to disclose private information about the quality of their products. But the theoretical justification for these laws is not obvious: economic theory predicts that a seller will voluntarily disclose such quality information, however unfavorable, as long as it is costless to do so. Here we show that competitive pressures between firms may undermine this ...

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