one of the most important concepts in financial statement analysis and evaluation is conservatism. thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. this research is about to consider the relation of effective factors on organizat...

mothers experiences on how care givers break bad news about their perinatal mortality    sereshti m [1] *, izadi a [2]     received: 24 may , 2013 accepted: 18 aug , 2013    abstract  background & aims : breaking bad news to parents in perinatal periods is an especially difficult and important part of maternal education and counseling. this qualitative study aimed to explore maternal experience...

A central prediction of information economics is that market forces can lead businesses to voluntarily provide information about the quality of their products, yet little voluntary disclosure is observed in the field. In this paper, we demonstrate that the inconsistency between theory and reality is driven by a fundamental failure in consumer inferences when sellers withhold information. Using ...

Using a unique sample of unscheduled disclosures of material corporate events constructed from over 500,000 8-K filings, we find significant heterogeneity in the timeliness of information disclosure, both across and within firms. We first establish disclosure timeliness as an important firm decision affected by event characteristics. We then demonstrate that this timing dimension of information...

In a customer-supplier relationship, when a third party sues the supplier, the resulting litigation loss contingency may trigger the principal customer’s concern regarding supply chain risks. We find that customers are likely to hedge such supply chain risks by weakening or terminating relationships when suppliers are mired in litigation. To avoid the significant adverse impact on the operating...