BACKGROUND AND AIM: Proper scientific reporting is necessary to ensure correct interpretation of study results by readers. Systematic reviews (SRs) are of critical importance in evidence-based dentistry. This study assessed the reporting quality of published dental SRs in Iran.METHODS: The PubMed and ISI electronic databases were searched to collect published Iranian dental SRs up to the end of...

Abstract This paper aims to investigate the impact of deferred tax, as a technique adopted support economic orientation financial statements over their legal form, on earnings quality required attribute achieve objective reporting. The study used model Sloan (1996) through 280 firm-year observations that concern 40 Algerian companies from 2013 2019. Employing persistence and predictive ability ...

We reexamine the role of prices and advertising expenditures as signals of quality. Consumers are either “fastidious” or “indifferent.” Fastidious individuals value high quality more and low quality less than do indifferent individuals. Then a sensible and robust separating equilibrium exists in which both types set their full-information prices. However, the high-quality firm cuts advertising ...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

The purpose of this study is to know the influence Islamic social reporting (ISR), Corporate Governance (ICG), Maqashid Syariah Index (MSI) on value firm, and role firm in moderating ISR, ICG, MSI firm. difference with previous research has only ICG companies by size as moderation variables. data analysis technique used includes descriptive analysis, classical assumption test, linear regression...

We estimate and test a model of voluntary disclosure in which a manager’s information set is uncertain (Dye 1985; Jung and Kwon 1988). In this model, a manager makes his disclosure decision to maximize the market price, but sometimes, for exogenous reasons, he cannot or is not willing to disclose. We offer a flexible framework to measure the prevalence of unobservable disclosure frictions and t...

This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...