Background :Research in medical education has been paid more attention than before however the quality of research reporting has not been comprehensively appraised.To evaluate the methodological and reporting quality of Iranian published medical education articles.   Methods: Articles describing medical students, residents, fellows or program evaluation were included. Articles related to cont...

We examine the role of target firms’ accruals quality (AQ) on the course of the acquisition process. We predict and find that target AQ is significantly associated with the choice of sales method (auction vs. negotiation), acquirer and target returns, the likelihood of deal completion, and the speed of the process overall. We further find that AQ has a more pronounced effect on M&A transactions...

This study aims to examine the effects of Enterprise Risk Management (ERM), Audit Committee Effectiveness (ACE), and Earning Quality (EQ) on Banking Firm Value (FV) that listed Indonesia Stock Exchange during 2016-2018. The data analysis method used in path carried out with LISREL version 8.80. sample this was taken by using purposive sampling method. results concluded ERM ACE influences EQ a s...

We consider a model of strategic information transmission in which a firm can communicate its quality to consumers through informative advertising. Our main result is that informative advertising claims can be credible even when the firm faces consumers with ex ante homogeneous preferences. A fundamental assumption of our model is that whether the product is available for purchase is independen...

This paper examines whether the ‘style’ of individual auditors influences financial reporting quality in Germany. Audit Germany should be uniformly high, because strong reputational needs, strict controls on operating procedures, and enforcement mechanisms. An audit partner's style not affect this level. However, our results do support expectation. Exploiting a unique dataset comprising names e...

We examine the relation between public firm presence and import competition. The information created by may provide importers with insights they can use for competing domestic firms. Consistent this possibility, we document a positive find similar results when using differences in expected costs of Sarbanes-Oxley Act as source plausibly exogenous variation after act. proportion German firms rep...

As a corporate social responsibility (CSR) initiative, firms are increasingly disclosing sustainability indicators on online platforms to attract stakeholders’ interests. It is vital understand what reflect more firm’s performance and valuations. This study focuses deriving value-oriented business intelligence from the voluntary disclosure of reports. The analysis in this involves three-stage a...

the aim of this study is to investigate the relationship between tax avoidance and firm value with an emphasis on agency cost and disclosure quality of firms listed in tehran stock exchange. the sample of this study consists of 68 firms for the period 2004 to 2015.this study is applied in purpose and correlation- descriptive in method. in this study to test the hypotheses, multivariate linear r...