The domain of business reporting and especially financial reporting plays an important role when discussing internal and external information flows among organizational units. The research literature addresses the financial reporting domain often as a financial reporting supply chain. This paper explores the FRSC and addresses whether there exists a theory for the internal and external company ...

BACKGROUND Health information exchange (HIE) is the electronic sharing of data and information between clinical care and public health entities. Previous research has shown that using HIE to electronically report laboratory results to public health can improve surveillance practice, yet there has been little utilization of HIE for improving provider-based disease reporting. This article describ...

The objective of this study, conducted at a large financial services organisation in Australia, was to examine the effect of peer timeliness and peer communication predictability on cognition-based trust in virtual workers. The results indicated that neither timeliness nor predictability explained a notable amount of variance in the level of cognition-based trust in virtual workers. Peer timeli...

the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...

Introduction The NBS is an integrated disease surveillance system deployed in 22 public health jurisdictions to support receipt, investigation, analysis and reporting, and data exchange for state reportable conditions. The NBS is governed by the Centers for Disease Control and Prevention (CDC) and state, local, and territorial users that make up the NBS Community. In the early 2000’s, electroni...

We investigate how provisioning models interact with bank regulation to affect banks' risk-taking behavior. study an accuracy versus timeliness trade-off between incurred loss model (IL) and expected (EL) such as current credit or International Financial Reporting Standards 9. Relative IL, even though EL improves efficiency by prompting earlier corrective action in bad times, it induces banks o...