نتایج جستجو برای: timeliness of financial reporting
تعداد نتایج: 21185645 فیلتر نتایج به سال:
بررسی نقش کیفیت گزارشگری مالی در کاهش تأثیر منفی سیاستهای تقسیم سود سهام بر تصمیمات سرمایهگذاری است. در راستای این هدف، تعداد 130 شرکت پذیرفته شده در بورس اوراق بهادار تهران انتخاب شدهاند. روش پژوهش، از لحاظ هدف کاربردی و از نوع تحقیقهای همبستگی است جهت آزمون فرضیهها از مدل رگرسیون خطی چندگانه تلفیقی استفاده شده است. این پژوهش به دنبال پاسخی برای این پرسشها است که آیا تأثیر منفی سود نقدی ...
Purpose: The financial reporting quality for enterprises in general and commercial banks Vietnam particular plays a very important role because it is used by many stakeholders (internal external) to make relevant decisions. In this study, the author assessed current status of Vietnamese through qualitative characteristics statements. Theoretical framework: statements according IASB 2018 includi...
In the last decade, high profile financial frauds committed by large companies in both developed and developing countries were discovered and reported. This study compares the performance of five popular statistical and machine learning models in detecting financial statement fraud. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements betw...
As an important part of market information, accounting information reveals the timeliness, which plays an extremely important role to the market supervisors and investors. This research took 852 annual financial reports, published by Chinese Growth Enterprise Market(GEM) listing corporations from 2012-2014, as the samples to do empirical research on the board structure’s influences on the accou...
BACKGROUND The food-borne viruses in Europe (FBVE) network database was established in 1999 to monitor trends in outbreaks of gastroenteritis due to noroviruses (NoVs), to identify major transmission routes of NoV infections within and between participating countries and to detect diffuse international food-borne outbreaks. METHODS We reviewed the total of 9430 NoV outbreak reports from 13 co...
In order for financial information to be used by investors take informed decisions, it should characterized its relevance and faithful representation. times of crisis, investors’ demand reliance on will higher in reduce the level uncertainty asymmetry increase their confidence management’s performance. The objective this study is investigate analyze impact quality limited review reports, measur...
BACKGROUND Most public health agencies expect reporting of diseases to be initiated by hospital, laboratory or clinic staff even though so-called passive approaches are known to be burdensome for reporters and produce incomplete as well as delayed reports, which can hinder assessment of disease and delay recognition of outbreaks. In this study, we analyze patterns of reporting as well as data c...
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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