Results 21 to 30 of about 7,325,211 (302)

The Role of Financial Reporting Quality and Disclosure Quality in Increasing Commercial Credit [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
One way to increase business credit is to reduce the information asymmetry between buyer and seller. By increasing the financial reporting quality and disclosure quality, buyers can provide more information to their vendors on their financial position ...
Abbas Aflatooni, Marziye Nemati
doaj   +1 more source

The impact of organizational culture on the information disclosure quality (timeliness and reliability) [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2016
Information disclosure and quality of their presentation are affected by a lot of environmental and organizational factors that organizational culture is one of the most important.
HOSSIEN FAKHARI, Javad Mohammadi
doaj   +1 more source

Mandatory Quality Disclosure and Quality Supply: Evidence from German Hospitals [PDF]

open access: yesSSRN Electronic Journal, 2012
Abstract: Using a newly constructed dataset on German hospitals, which includes 24 process and outcome indicators of clinical quality, we test whether quality has increased in various clinical areas since the introduction of mandatory quality reports and the online publication of part of the collected quality measures.
Filistrucchi Lapo;, Ozbugday Fatih Cemil
openaire   +7 more sources

Voluntary Disclosure and Capital Market Assignment Efficiency [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2015
Quality of the economic transformation of savings into investment is determinant of economic growth and the more investors are informed, the higher quality investment they have.
Hossien Karbasy Yazdy   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

open access: yesJurnal Perspektif, 2020
The purpose of this study is to find out empirically evidence of the effects of resource looseness, the mechanism of corporate governance that is proxied, among others, the composition of the board of commissioners, managerial ownership, foreign ...
Arief Nurhandika, Faishal Rahimi
doaj   +1 more source

Financial Reporting Quality and Sustainability Information Disclosure [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2018
Since some firms may use sustainability reports as a means of legitimacy to their performance and cover their deficiencies related to the quality of financial reporting through this information, this study is aimed to investigate the relationship between
Mohamad Kashanipour   +2 more
doaj   +1 more source

SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2017
The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure ...
Dian Yuni Anggraeni, Chaerul D. Djakman
doaj   +1 more source

Impacts of Brand Spillover Effect on Sourcing and Quality Disclosure of the Platform’s Store Brand Under Asymmetric Information

open access: yesJournal of Theoretical and Applied Electronic Commerce Research
In reaction to evolving consumer preferences, prominent platforms, such as Amazon and JD, have progressively established proprietary store brands.
Yang Tong, Zexuan Shi, Jicai Li
doaj   +1 more source

Disclosure Strategies in Shared Manufacturing: A Game- Theoretic Analysis of Third-Party Versus Self-Built Platforms

open access: yesJournal of Theoretical and Applied Electronic Commerce Research
To address the challenge of complex quality control in shared manufacturing arising from loose “partner” relationships, a quality disclosure mechanism is incorporated into a shared manufacturing supply chain.
Shuxia Sui   +3 more
doaj   +1 more source

Sustainability disclosure: Impact of its extent and quality on value of listed firms in Nigeria

open access: yesCogent Business & Management, 2022
Aside from scanty research in developing economies’ context on the sustainability and firm value nexus and the dearth of studies on disclosure quality globally, available studies seem to have neglected the multidimensional nature of disclosure quality in
N. G. Nwaigwe   +3 more
doaj   +1 more source

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