This study examines whether stronger corporate governance leads 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 mecha...

The creation of accounting transactions has been changed from a manual to computerized recording. In many operational applications the accounting entries are generated as a byproduct of the underlying transactions (such as sales), thus making it possible to shorten the existing delays in creation of accounting data. Under this method it is possible to issue financial statements monthly or weekl...

PROBLEM Enteroviruses are common human viruses associated with various clinical syndromes, from minor febrile illness to severe, potentially fatal conditions (e.g., aseptic meningitis, paralysis, myocarditis, and neonatal enteroviral sepsis). Multiple enterovirus serotypes exist. Individual serotypes have different temporal patterns of circulation and often are associated with different clinica...

Recently, uncertainty has dominated global financial markets. Companies are struggling with their balance sheets while merges and acquisitions (M&A) happens on a more frequent basis. This calls for highly accurate corporate performance data, which serve as the ground truth for M&A decisions. Conventional financial reporting approach has drawn criticism from both investors and analysts, attribut...

introduction: the main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. hence, this research investigates managers’ attitudes toward the quality of financial reports. methods: the current paper...

In the unidirectional conversion problem an on line player is given the task of converting dollars to yen over some period of time Each day a new exchange rate is announced and the player must decide how many dollars to convert His goal is to minimize the competitive ratio de ned as supE POPT E PX E where E ranges over exchange rate sequences POPT E is the number of yen obtained by an optimal o...

it ness intimidation — that is, threats made by defendants to discourage victims or eyewitnesses of crime from reporting or testifying—has only recently been recognized as a prevalent problem. Cases of witness intimidation brought to the public eye by the media typically are sensational and highly unusual, involving witnesses who testified against members of organized crime. Recent studies, how...