background: reporting quality of research on medical education has come under scrutiny in recent years in wake of empirical evidence. poor reporting quality of published abstracts may distract readers from careful reading of research evidence or in a worst case mislead scientists. main objective of this study was to evaluate the extent and quality of the submitted abstracts to the 3rd and 4th n...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

in this study, the relationships between human resource practices (hrps), firm performance (service quality), and the mediation effects of employees’ abilities were examined. to assess the relationships between variables, before evaluating the fitted structural model, the measurement model was defined to verify that the measurement variables used to reflect the unobserved constructs do so in a ...

Abstract This study examines the effect of presence foreign experts on a company’s board important characteristic high-quality financial reporting: timeliness. We focus with experience (EFEs) who are members, in context dual model. The sample is drawn from population Polish nonfinancial firms listed Warsaw Stock Exchange during 2010–2015. For analysis, we use generalised method moments fixed ef...

olive oil is one of the foods that are preferred by consumers seeking healthy nutrition. healthy, safety and high quality olive oil production can only be achieved in olive oil enterprises that follow these criteria. therefore, food safety and quality management systems should be placed in these olive oil enterprises. the aim of this study was to determine behaviors and attitudes of firm owners...

context randomized controlled trials (rcts) are important tools for evidence-based health care decisions. it is, therefore, important that they be conducted and reported with the highest possible standards. the aim of this study was to evaluate the reporting quality of the rcts published in nephrology urology monthly journal and to examine whether there was a change over time in the reporting q...

Our research program over the past 10 years has focused on the use of basic science knowledge in commercial firms and the impact of that knowledge on firm performance. In our earlier research, we have found substantial consistent evidence that top academic science, specifically the star scientists who make most of the defining discoveries, provides intellectual human capital that defines the te...

This study examines the relation of corporate earnings management to firm size. We observe that firm size plays differing roles in earnings management: Small-sized firms engage in more earnings management to avoid reporting losses than largeor medium-sized firms. On the other hand, largeand medium-sized firms exhibit more aggressive earnings management to avoid reporting earnings decreases than...

This study examines segment reporting information usefulness after the adoption of IFRS 8 in 18 European Union countries. Specifically, 1) we introduce a new comprehensive measure quality that reflects four different dimensions information, 2) investigate impact on cost equity and debt capital 8, 3) moderating role country-level enforcement system association between 8. Using self-constructed s...

This study investigates the role of academics serving on corporate boards and firms’ financial reporting quality. Our study is motivated by the recent increase in the number of academics serving on corporate boards and the recent focus placed on corporate boards to increase governance standards in light of the corporate accounting scandals of the late 1990s and early 2000s. We test two competin...