نتایج جستجو برای: disclosure of error
تعداد نتایج: 21180258 فیلتر نتایج به سال:
Background Systematic reviews are increasingly used to inform health policy-making. The conflicts of interest (COI) of the authors of systematic reviews may bias their results and influence their conclusions. This may in turn lead to misguided public policies and systems level decisions. In order to mitigate the adverse impact of COI, scientific journals require authors to disclose their COIs. ...
در این مقاله تأثیر افشای اطلاعات استراتژیک، غیرمالی و مالی بر مدیریت سود شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران مورد بررسی قرار گرفته است. برای سنجش متغیرهای افشای اطلاعات استراتژیک، غیرمالی و مالی به پیروی از ریاحی و عرب (2011) از یک فرم امتیاز بندی وی‍ژه (با اندکی تعدیل) و برای سنجش مدیریت سود از مدل کوتاری (2005) استفاده شده است. تحلیل داده‌های پژوهش از طریق مدل‌های رگرسیون خطی چند ...
According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...
Early studies examining the effect of Regulation Fair Disclosure (Reg FD) report a possible chilling effect on the quantity and quality of corporate disclosures. Approved in August 2000 by the Securities and Exchange Commission (SEC), Reg FD mandates against selective disclosure of corporate information. At the time of its release, the financial community expressed concern that the regulation w...
BACKGROUND The Sorry Works! Coalition, an organization of doctors, lawyers, insurers, and patient advocates, is dedicated to promoting full disclosure and apologies for medical errors as a "middle-ground solution" in the medical liability crisis. If a standard of care was not met (as shown by a root cause analysis) in a bad outcome or adverse event, the providers (and their insurer) should apol...
One approach to limiting disclosure risk in public-use microdata is to release multiply-imputed, partially synthetic data sets. These are data on actual respondents, but with con dential data replaced by multiply-imputed synthetic values. A mis-speci ed imputation model can invalidate inferences because the distribution of synthetic data is completely determined by the model used to generate th...
Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...
To discuss the psychological impact of disclosure decisions on donor gamete participants including gamete donors, intended parents, and the children conceived through these third party reproductive techniques. In the past decade, there has been a dramatic increase worldwide in the number of children born as a result of gamete donation. The growing demand for these programs has resulted in a tre...
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