introduction: hospitals are responsible to respond to legitimate demands for health information release while protecting the confidentiality of patient health records. this study investigated and compared laws and policies of health information disclosure for legal authorities in iran and some selected countries. methods: this descriptive-comparative study included health information disclosure...

This paper examines the relation between the Seasoned Equity Offering (SEO) announcement effect and earnings timeliness. I predict that firms with greater earnings timeliness tend to have less information asymmetry between managers and investors, thus decreasing the magnitude of the price drop at the SEO announcement. As anticipated, I find that SEO negative announcement effect varies inversely...

Timeliness is one of the major dimensions in the field of data quality. Freshness or obsoleteness of data is determined by timeliness data quality dimension. Generally, timeliness is calculated by currency and volatility. Currency is calculated by age, delivery time and input time. On the other side, volatility of data is the duration of the validity of data. Currency and volatility of IMS depe...

Developing database applications with timeliness requirements is a difficult problem. During the execution of transactions, database applications (with timeliness requirements) have to deal with the possible occurrence of timing failures, when the operations specified in the transaction do not complete within the expected deadlines. In spite of the importance of timeliness requirements in datab...

This study investigates the impact of ownership structure on firms’ audit report lag. The research sampled 102 Saudi non-financial listed companies’ data from 2012 to 2021. was analysed using a generalised method moments (GMM) framework. findings significantly suggest that as managerial rises, delay may increase. However, family and institutional enhance financial reporting timeliness firms. Al...

background disclosure of hiv is important for improving self-care behaviors, psychological well-being, commitment to the treatment, and reducing risk of transmission. one of the major benefits of disclosure is social support, which is an essential resource for effective coping with hiv infection. however, receiving any social support requires disclosing of hiv status. objectives this study aime...