We examine the association between accounting conservatism, expressed in form of asymmetric timeliness recognition economic gains and losses, corporate social responsibility (CSR). provide evidence that, under unfavorable macroeconomic conditions financial constraints, as well increased levels outside pressure from debtholders equity holders, catering for capital providers through conservative ...

BACKGROUND Timely reporting of infectious disease cases to public health authorities is essential to effective public health response. To evaluate the timeliness of reporting to the Dutch Municipal Health Services (MHS), we used as quantitative measures the intervals between onset of symptoms and MHS notification, and between laboratory diagnosis and notification with regard to six notifiable d...

introduction: the quality of financial reports is measured by accruals, and these accruals can be manipulated by managers. therefore, managers by manipulating the accruals can affect the quality of financial reports. in this research, a new non-financial element has been considered as manager's ability, and its goal is to investigate the effect of manager's ability on the relationship between t...

This study examines whether improvements in corporate governance lead to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings. This empirical strategy allows us to overcome the endogeneity problem of governance...

BACKGROUND: On March 22, 2002, Internet-based reports (IBRs) were added to the Vaccine Adverse Event Reporting System (VAERS) to allow rapid, expedited reporting of adverse events (AEs) in anticipation of wider use of counter-bioterrorism vaccines such as those against smallpox and anthrax. OBJECTIVES: To evaluate the impact of IBRs on the timeliness and completeness of vaccine AE reporting. ME...