Information technology and voluntary quality disclosure by hospitals
نویسندگان
چکیده
Available online 6 November 2012
منابع مشابه
Some Factors that Influence the Quality of Voluntary Disclosure
The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...
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Many organizational and environmental factors affect the information disclosure and the quality of its presentation; organizational culture is the most important factor among these factors. The organizational culture that is based on transparency will provide the information environment dynamism and it will also lead to the improvement of the quality of information disclosure by the business un...
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The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...
متن کاملCompetition, Disclosure and Signalling*
Competition creates strategic incentives for firms to communicate private information about product quality through signalling rather than voluntary disclosure. In a duopoly where firms may disclose quality before setting prices and prices may signal quality, non-disclosure by all firms may often be the unique symmetric outcome even if disclosure cost vanishes. A high-quality firm may not discl...
متن کاملThe Effects of Disclosure Regulation: Evidence from Restaurants
This study examines the e ect of increased product information to consumers on rm behavior. In 1998, Los Angeles County introduced hygiene quality grade cards to be displayed in restaurant windows. This regulatory change provides exogenous variation in whether rms are subject to voluntary disclosure (of hygiene quality) without a standard-format, voluntary disclosure with a standard-format or m...
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عنوان ژورنال:
- Decision Support Systems
دوره 57 شماره
صفحات -
تاریخ انتشار 2014