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1

I. Kyriakou, Maria, and Augustinos I. Dimitras. "Impact of auditor tenure on audit quality: European evidence." Investment Management and Financial Innovations 15, no. 1 (April 5, 2018): 374–86. http://dx.doi.org/10.21511/imfi.15(1).2018.31.

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This study examines the relationship of auditor tenure and audit quality in four European countries, namely Germany, France, Italy and Spain, with the innovative GMM (Generalized Methods of Moments) model during the period from 2005 to 2013.Two GMM methods are used with two alternative definitions of crisis – the main and the robustness method. The results agree regardless of the fact that some of the control variables are excluded in the robustness test.The results support the finding that in Spain, there is an impact of auditors’ long-term tenure on discretionary accruals, affecting auditors’ quality and independence indirectly. In addition, the crisis affected Germany and France as far as the change in negative and positive values of GDP is concerned. In this respect, the crisis affected the above two countries when the years before and after the crisis are considered as a robustness check. The results contain important implications for accountant regulators and policy makers.
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2

Thai, Vinh V. "Logistics service quality: conceptual model and empirical evidence." International Journal of Logistics Research and Applications 16, no. 2 (April 2013): 114–31. http://dx.doi.org/10.1080/13675567.2013.804907.

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3

Cheng, Bo-Chao, Huan Chen, and Ryh-Yuh Tseng. "Quality assurance evidence collection model for MSN forensics." Journal of Intelligent Manufacturing 21, no. 5 (February 6, 2009): 613–22. http://dx.doi.org/10.1007/s10845-009-0241-6.

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4

Winter, Sophie, and Henning Zülch. "Determinants of strategy disclosure quality: empirical evidence from Germany." Problems and Perspectives in Management 17, no. 4 (November 19, 2019): 104–20. http://dx.doi.org/10.21511/ppm.17(4).2019.09.

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Strategy reporting is of high interest to investors and can be seen as decision-useful information. The focus of this study is to analyze the determinants of the quality of voluntary strategy disclosure in German management reports of capital market-oriented companies. Based on a theoretical analysis, hypotheses are formulated to investigate the determinants of the quality of voluntary strategy disclosure. In order to test the hypotheses, a number of statistical tests are performed, especially multiple regression analyses. It is based on a unique hand-collected dataset with a self-constructed scoring model, which measures the quality of voluntary strategy disclosure. The sample comprises 110 largest companies in Germany for the period between 2014 and 2018. The results indicate that firm size, firm growth and capital intensity determine voluntary strategy disclosure significantly and positively. Conversely, firm age, financial leverage, ownership structure and profitability do not have a significant relationship with voluntary strategy disclosure. The results are robust to different statistical analysis. This research provides insights into a neglected topic in academia and helps decision-makers in practice and regulators to better understand voluntary strategy disclosure of capital market-oriented companies.
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5

Gerratt, Bruce R., and Jody Kreiman. "Voice quality ratings: Empirical evidence for a new model." Journal of the Acoustical Society of America 90, no. 4 (October 1991): 2328. http://dx.doi.org/10.1121/1.402233.

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6

Zailani, Suhaiza, Shima Jafarzadeh, Mohammad Iranmanesh, Davoud Nikbin, and Nur Izatul Irani Selim. "Halal logistics service quality: conceptual model and empirical evidence." British Food Journal 120, no. 11 (November 5, 2018): 2599–614. http://dx.doi.org/10.1108/bfj-07-2017-0412.

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PurposeThe purpose of this paper is to devise and test a model of halal logistic service quality.Design/methodology/approachTo develop the halal logistics service quality model, the relevant literature was reviewed and a qualitative study was carried out on halal logistics service providers and their customers. A survey of 253 halal food and beverage firms in Malaysia was conducted, and based on the results, a model was developed and tested empirically.FindingsBased on the literature review, interviews, pretest and empirical study, a valid and reliable measurement instrument for halal logistics service quality was developed.Practical implicationsThe findings can help managers of halal logistics service providers to understand the criteria that halal food and beverage firms are considered to judge the quality of halal logistics services.Originality/valueThis study makes a valuable contribution by proposing a halal logistics service quality model.
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7

Huu Nguyen, Anh, Hang Thu Nguyen, and Huong Thanh Pham. "Applying the CAMEL model to assess performance of commercial banks: empirical evidence from Vietnam." Banks and Bank Systems 15, no. 2 (June 23, 2020): 177–86. http://dx.doi.org/10.21511/bbs.15(2).2020.16.

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The paper aims to investigate the impact of CAMEL components on the financial performance of commercial banks in Vietnam. Three econometric models are built using four CAMEL’s crucial indicators as independent variables (capital adequacy, asset quality, management effectiveness, bank liquidity) and return on assets (ROA), return on equity (ROE), and net interest margin (NIM) as proxies for commercial banks’ financial performance – dependent variables. The research sample includes 31 Vietnamese commercial banks over the 6-year period, from 2013 to 2018. The results show a better fit of the fixed effects model (FEM) in terms of the research methodology compared to the ordinary least squares (OLS) and random effects model (REM). It was found that capital adequacy, asset quality, liquidity and management efficiency affect the performance of Vietnamese commercial banks. Acknowledgement This research is funded by National Economics University (NEU), Hanoi, Vietnam. The authors thank anonymous referees for their contributions and the NEU for funding this research.
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8

Baldwin, Richard, and James Harrigan. "Zeros, Quality, and Space: Trade Theory and Trade Evidence." American Economic Journal: Microeconomics 3, no. 2 (May 1, 2011): 60–88. http://dx.doi.org/10.1257/mic.3.2.60.

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Bilateral, product-level data exhibit a number of strong patterns that can be used to evaluate international trade theories, notably the spatial incidence of “export zeros” (correlated with distance and importer size), and of export unit values (positively related to distance). We show that leading theoretical trade models fail to explain at least some of these facts, and propose a variant of the Melitz model that can account for all the facts. In our model, high quality firms are the most competitive, with heterogeneous quality increasing with firms' heterogeneous cost. (JEL F11, F14, F40)
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9

Thai, Vinh V. "Service quality in maritime transport: conceptual model and empirical evidence." Asia Pacific Journal of Marketing and Logistics 20, no. 4 (October 3, 2008): 493–518. http://dx.doi.org/10.1108/13555850810909777.

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10

Rajić, Tamara, Ivan Nikolić, and Isidora Milošević. "An integrative model of relationship quality in higher education setting: Evidence from Serbia." Industrija 47, no. 2 (2019): 43–59. http://dx.doi.org/10.5937/industrija47-22044.

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11

Cooper, Penny, and Michelle Mattison. "Intermediaries, vulnerable people and the quality of evidence." International Journal of Evidence & Proof 21, no. 4 (September 29, 2017): 351–70. http://dx.doi.org/10.1177/1365712717725534.

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Since 2004, witness intermediaries have been utilised across the justice system in England and Wales. Two witness intermediary schemes based on the English model have also been introduced in Northern Ireland (2013), and more recently, in New South Wales, Australia (2016). The purpose of the intermediary in these jurisdictions is to facilitate the questioning of vulnerable witnesses, but there are clear differences in the application of the role. This paper presents the first comparative review of the three related intermediary models, and highlights the pressing need for further research into the efficacy and development of the role in practice.
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12

Folmer, Erwin. "Extensive Quality Model of Semantic Standards." International Journal of Standardization Research 16, no. 2 (July 2018): 22–41. http://dx.doi.org/10.4018/ijsr.2018070102.

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A problem survey, including 34 semantic standard setting organizations (SSOs), gives the evidence that quality of standards can be improved, but for the improvement of a quality measurement an instrument is needed. The main research question in this work is: What are the characteristics of an instrument to measure the quality of semantic standards that will aid standard developers in improving their standards? The presented quality model consists of in total 100 quality aspects structured within three hierarchical trees; product quality (intrinsic), process quality (the organization of the standard), and quality in practice (application of the standard).
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13

Titler, Marita G., Charmaine Kleiber, Victoria J. Steelman, Barbara A. Rakel, Ginette Budreau, Linda Q. Everett, Kathleen C. Buckwalter, Toni Tripp-Reimer, and Colleen J. Goode. "The Iowa Model of Evidence-Based Practice to Promote Quality Care." Critical Care Nursing Clinics of North America 13, no. 4 (December 2001): 497–509. http://dx.doi.org/10.1016/s0899-5885(18)30017-0.

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14

Thai, Vinh V., Wei Jun Tay, Raymond Tan, and Alan Lai. "Defining Service Quality in Tramp Shipping: Conceptual Model and Empirical Evidence." Asian Journal of Shipping and Logistics 30, no. 1 (April 2014): 1–29. http://dx.doi.org/10.1016/j.ajsl.2014.04.001.

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15

Beyer, Anne, Ilan Guttman, and Iván Marinovic. "Earnings Management and Earnings Quality: Theory and Evidence." Accounting Review 94, no. 4 (September 1, 2018): 77–101. http://dx.doi.org/10.2308/accr-52282.

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ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic uncertainty, and information asymmetry between the manager and investors due to reporting noise. We find that (1) the null hypothesis of zero reporting bias is rejected; (2) the ratio of the variance of the noise introduced by the reporting process to the variance of earnings shocks is, on average, 45 percent; (3) the reporting noise plays a significantly less prominent role in valuation, due to the persistence of shocks to economic earnings; (4) the magnitude of investors' uncertainty created by reporting noise about firms' assets in place and about future earnings is similar; and (5) ignoring the possibility of reporting distortions would bias the estimates of variance and persistence of economic earnings.
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16

Ying, Zhang, Zeng Jianqiu, Umair Akram, and Hassan Rasool. "TAM Model Evidence for Online Social Commerce Purchase Intention." Information Resources Management Journal 34, no. 1 (January 2021): 86–108. http://dx.doi.org/10.4018/irmj.2021010105.

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The aim of this research is to use the Technology Acceptance Model (TAM) to investigate the potential antecedents of online purchase intention in social commerce environments. Data were collected from 513 online survey participants in China. Structural Equation Modeling (SEM) techniques was used to test the study hypotheses. The findings reveal that website quality, trust, and electronic Word Of Mouth (eWOM) positively influence online purchase intentions. Furthermore, perceived ease of use and perceived usefulness significantly and positively moderate the relationship between website quality and online purchase intention. These survey results help provide a more comprehensive understanding of online purchase intentions in social commerce in China. The findings and conclusion address notable implications for theory and managers.
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17

Goula, Aspasia, Maria-Aggeliki Stamouli, Maria Alexandridou, Lemonia Vorreakou, Aristeidis Galanakis, Georgios Theodorou, Emmanouil Stauropoulos, Martha Kelesi, and Evridiki Kaba. "Public Hospital Quality Assessment. Evidence from Greek Health Setting Using SERVQUAL Model." International Journal of Environmental Research and Public Health 18, no. 7 (March 25, 2021): 3418. http://dx.doi.org/10.3390/ijerph18073418.

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(1) Background: Health care service quality has been equated with preparedness to provide, accessibility, suitability, adequacy, friendliness and ongoing support and has been connected to service excellence. The main aim of this study was to investigate patients’ perceptions and expectations regarding the quality of health services. (2) Materials and Methods: A cross-sectional analysis was carried out in 5 public general hospitals and convenience sampling was used as the sampling technique. Questionnaires were distributed to inpatients and outpatients and 700 valid questionnaires were returned. The SERVQUAL questionnaire was used for data collection in this survey. (3) Results: Overall, in this study, it became apparent that patients’ expectations as regarding the quality of the provided services were not met. All of the five quality dimensions had a negative gap between patients’ expectations and perceptions. (4) Conclusions: The findings suggested that hospital managers and health care professionals should be interested about patient expectations and subsequently they should search out ways and means to meet them. Open communication with patients, individualized attention, as well as responsiveness to their requirements, polite behavior, trustful atmosphere across the hospital and better physical facilities are the key elements that determine the patient’s judgment about quality.
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18

Bek-Gaik, Boguslawa, and Anna Surowiec. "The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland." EUROPEAN RESEARCH STUDIES JOURNAL XXV, Issue 1 (January 1, 2022): 3–26. http://dx.doi.org/10.35808/ersj/2826.

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19

Hastings, Justine S., and Jesse M. Shapiro. "Fungibility and Consumer Choice: Evidence from Commodity Price Shocks*." Quarterly Journal of Economics 128, no. 4 (June 22, 2013): 1449–98. http://dx.doi.org/10.1093/qje/qjt018.

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Abstract We formulate a test of the fungibility of money based on parallel shifts in the prices of different quality grades of a commodity. We embed the test in a discrete-choice model of product quality choice and estimate the model using panel microdata on gasoline purchases. We find that when gasoline prices rise, consumers substitute to lower octane gasoline, to an extent that cannot be explained by income effects. Across a wide range of specifications, we consistently reject the null hypothesis that households treat “gas money” as fungible with other income. We compare the empirical fit of three psychological models of decision making. A simple model of category budgeting fits the data well, with models of loss aversion and salience both capturing important features of the time series.
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20

Paguay-Soxo1, Paúl, and Pamela Buñay1. "Evidence Control System for the process University Degree accreditation." KnE Engineering 1, no. 2 (January 30, 2018): 208. http://dx.doi.org/10.18502/keg.v1i2.1496.

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Abstract. The quality standards established by the higher education control agencies in Ecuador require the demonstration of the processes of Higher Education Institutions through the evidence of the activities, each period in accordance with the requirements of the regulatory entities. The present research presents the results of the implementation of a system of control of evidences in the Career of Engineering in Systems and Computing of the National University of Chimborazo as a tool for the generation and validation of the evidences. An analysis of the generic model of evaluation, diagnostic situation, development and implementation of the solution and analysis of the changes generated by the implementation was performed. The results evidenced that the time of search, validation and collection of evidence decreased, also the increase of the quality of the information according to established guidelines, on the other hand, the difficulties found in the execution of the project were unveiled.
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21

Plewa, Markus, Gernot Kaiser, and Evi Hartmann. "Is quality still free?" International Journal of Quality & Reliability Management 33, no. 9 (October 3, 2016): 1270–85. http://dx.doi.org/10.1108/ijqrm-11-2014-0189.

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Purpose The purpose of this paper is to provide empirical evidence for competing representations of the prevention-appraisal-failure model of quality cost. Design/methodology/approach The authors conduct regression analysis on a secondary data set to reveal relationships among total cost of quality, its components and overall quality performance. Findings Total cost of quality and its failure cost component are significantly lower at higher levels of quality, while the prevention and appraisal cost components are not observed to be significantly higher at higher levels of quality. The authors propose a modification to the modern representation of the prevention-appraisal-failure model. Practical implications In manufacturing, ever higher levels of quality are associated with significantly lower quality cost. Originality/value Using a large, unique data set for secondary analysis, combined with employing a high-level measure for overall quality performance, the authors provide evidence for the aggregate explanatory power of prevalent representations of the prevention-appraisal-failure cost of quality model.
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Harmon, S. Y., and Simone M. Youngblood. "A Proposed Model for Simulation Validation Process Maturity." Journal of Defense Modeling and Simulation: Applications, Methodology, Technology 2, no. 4 (October 2005): 179–90. http://dx.doi.org/10.1177/154851290500200402.

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This paper proposes a model of process maturity for simulation validation. The development of this model begins by recognizing validation as a process that generates information as its sole product and therefore resembles a systematic quest for truth. These characteristics distinguish the simulation validation process from other processes such as those for manufacturing or software engineering. This development then substitutes process objectivity and the properties of quality information for the difficult-to-measure qualities of truth. The properties of information quality are defined by the completeness and correctness of the information and the confidence that the information producer has that the information is complete and correct enough to serve a particular purpose. These parameters come by amalgamating the notions for information quality held by the process improvement and traditional scientific communities. The validation process takes validation criteria, the referent, the simulation's conceptual model, verification results of the intermediate development products, and the simulation results as input and produces evidence assessing the simulation's validity as output. The quality of the input information ultimately limits the quality of the evidence that the validation process produces. The proposed model of validation process maturity thus structures the validation process into six levels defined by the quality of the input information, the quality of its information products, and the objectivity of those process components that contribute to those products. At the first level, the users demand absolutely no validation of the models they apply. The second level consists entirely of face validation where the validation evidence depends entirely upon subjective sources of requirements, referent, and validity judgments. The next level improves the objectivity and quality of the representational requirements. The next two levels progressively improve the objectivity of the conceptual modeling and results validation component processes and the quality of the evidence they produce. In the final maturity level, the validation process automatically transforms informal user need statements into formal validation criteria and then applies mathematical techniques to prove conceptual model and simulation results validity. In this model, the objectivity and quality of the validation evidence increases as the level of simulation validation process maturity increases.
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23

Alzoubi, Ebraheem Saleem Salem. "Audit quality and earnings management: evidence from Jordan." Journal of Applied Accounting Research 17, no. 2 (May 9, 2016): 170–89. http://dx.doi.org/10.1108/jaar-09-2014-0089.

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Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach – This paper uses generalised least square regression to investigate the influence of audit quality on EM. The sample contained 86 companies listed on the Amman Stock Exchange from 2007 to 2010. The cross-sectional modified Jones model was employed to measure discretionary accruals as a proxy for EM. Findings – This paper revealed that there is a significantly negative association between audit quality and EM. The result inferred that EM level is significantly lower among companies using the services of independent auditors. Moreover, this study exposed that the level of EM is significantly less among companies hiring a Big 4 audit firm, as compared to companies utilising the service of a non-Big 4 audit firm. Research limitations/implications – The measurement error, which is a rigorous concern for studies on EM, is one of the limitations in this study. Hence, the current study wholly inherited the limits of the modified Jones model. Practical implications – The findings based on the current study would provide beneficial information for regulators in Jordan and other countries with an institutional environment similar to that of Jordan. Moreover, the results provided valuable information to investors in assessing the influence of audit quality on financial reporting quality (FRQ). Originality/value – The current study contributed to auditing and corporate governance literature and its influence on EM among Jordanian companies. This research will be of value to companies seeking to reduce EM and enhance FRQ.
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Cooper, Nicola, Douglas Coyle, Keith Abrams, Miranda Mugford, and Alexander Sutton. "Use of evidence in decision models: an appraisal of health technology assessments in the UK since 1997." Journal of Health Services Research & Policy 10, no. 4 (October 1, 2005): 245–50. http://dx.doi.org/10.1258/135581905774414187.

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Objectives: To review the sources and quality of evidence used in the development of economic decision models in health technology assessments (HTAs). Methods: All economic decision models developed as part of the NHS Research and Development HTA Programme between 1997 and 2003 were reviewed. Quality of evidence was assessed using a hierarchy of data sources developed for economic analyses. Results: Decision models are parameterized using diverse sources of evidence (e.g. randomized controlled trials, observational studies, expert opinion). Evidence on the main clinical effect was mostly identified and quality assessed as part of the companion systematic review/meta-analysis of the HTA and therefore reported in a transparent and reproducible way. For the other model inputs (i.e. adverse events, baseline clinical data, resource use and utilities), the search strategies for identifying relevant evidence were rarely made explicit and in a number of reports the sources of specific evidence were unclear due to poor reporting. Conclusions: A more formal and replicable approach to identification and assessment of quality of model inputs is required to reduce the 'black box' nature of decision models, and lead to less scepticism regarding model outputs.
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25

Grieves, Kay, and Michelle Halpin. "Developing a Quality Model at University Library Services Sunderland." Performance Measurement and Metrics 15, no. 1/2 (July 8, 2014): 50–57. http://dx.doi.org/10.1108/pmm-03-2014-0009.

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Purpose – The purpose of this paper is to share the ways in which University Library Services Sunderland, created and embedded a quality model, to engender service-culture change, ensure engagement with and best use of library services and capture and demonstrate evidence of the value of the library's contribution to the student experience. Launched in 2008 the Quality Model initiative is ongoing and has become the established way of working. Design/methodology/approach – The approach is of particular significance as Higher Education (HE) libraries are increasingly challenged to demonstrate their contribution to the academic experience and are exploring the role of cultural change to facilitate this. Although designed to meet the specific aims at Sunderland many of the techniques will be transferrable to the strategic priorities of other HE libraries. Findings – The creation and embedding of the Quality Model is enabling us to successfully nurture cultural change, to re-shape customer relationships and to capture and demonstrate the impact. Originality/value – The University of Sunderland Quality Model differs from many library performance models in that it takes an holistic approach. It aims to inform and shape cultural change and lead a strategic approach to customer relationship management in order to facilitate the capturing of impact evidence and demonstrate the value of the contribution. It is self-formed and based upon strategic marketing principles and underpins university priorities.
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Borgen, Nicolai T. "College quality and hourly wages: Evidence from the self-revelation model, sibling models and instrumental variables." Social Science Research 48 (November 2014): 121–34. http://dx.doi.org/10.1016/j.ssresearch.2014.05.010.

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Jayawardhena, Chanaka. "The impact of service encounter quality in service evaluation: evidence from a business‐to‐business context." Journal of Business & Industrial Marketing 25, no. 5 (June 15, 2010): 338–48. http://dx.doi.org/10.1108/08858621011058106.

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PurposeThis paper aims to examine the impact of service encounter quality within a service evaluation model. The conceptual model seeks to incorporate the following constructs: service encounter quality, service quality, customer satisfaction, perceived value, loyalty to the firm and loyalty to the employees.Design/methodology/approachA conceptual model was developed based on a comprehensive literature review. A questionnaire was developed with item measures that captures the constructs in the conceptual model. A survey of business customers was undertaken, and a response rate of 18.6 per cent was obtained. The data are analysed via confirmatory factor analysis and structural equation modelling.FindingsService encounter quality is directly related to customer satisfaction and service quality perceptions, and indirectly to perceived value and loyalty. The paper offers insights into the specifics of business‐to‐business service dynamics by examining the role of service quality, satisfaction, value on loyalty to both employees of the firm and the firm itself. It demonstrates how firms may be able to contribute to the achievement of organisational objectives through careful and creative management of the service encounter.Originality/valueResearch examining the role that service encounter quality plays within service evaluation models is scarce. Moreover, most service evaluation models are operationalised within a retail customer context. The paper addresses both these shortcomings, by examining a comprehensive service evaluation model which incorporates service encounter quality within a business‐to‐business context.
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Alzoubi, Ebraheem Saleem Salem. "Disclosure quality and earnings management: evidence from Jordan." Accounting Research Journal 29, no. 4 (November 7, 2016): 429–56. http://dx.doi.org/10.1108/arj-04-2014-0041.

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Purpose The purpose of this paper is to extend previous research by empirically investigating the effect of the disclosure quality (DQ) on the magnitude of the earnings management (EM) among Jordanian companies listed in Amman Stock Exchange. Design/methodology/approach This study uses the cross-sectional version of the modified Jones model, where discretionary accruals are used for the EM proxy. Generalized least square regression is used to examine the influence of the DQ on EM for a sample of 86 industrial companies in the period of the years from 2007 to 2010. Findings The result produces evidence on the negative association between DQ and EM. The result also evidences the view that as the level of the disclosure is high, the magnitude of the EM reduces and, in turn, increases the financial reporting quality. Originality/value As there are relatively few researches conducted in this area specifically among Jordanian firms, the study broadens the scope by providing empirical evidence of the relationship between DQ and EM. This paper is the first empirical study to investigate the impact of the DQ on EM among Jordanian companies.
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Forbes, Leta, William K. Evans, Thomas Eduard Kais-Prial, Ron Fung, Carlin Lalonde, Charlotte Hoskin, Lisa Milgram, et al. "Clinical trials in Ontario’s quality-based funding model." Journal of Clinical Oncology 35, no. 8_suppl (March 10, 2017): 186. http://dx.doi.org/10.1200/jco.2017.35.8_suppl.186.

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186 Background: Clinical trials (CTs) are a key component of a quality cancer care system. When funding for systemic therapy services in Ontario transitioned in 2014 from a one-time payment for new cases to bundled payments for specific care activities (consultation, therapy, well follow-up, supportive care), a policy was developed to address public funding for systemic therapy in CTs. Methods: Treatment facilities receive funding from the Systemic Treatment-Quality Based Program (ST-QBP) for treatment with evidence-informed regimens inclusive of inexpensive drug, preparation and delivery costs. Under the new CT policy, randomized CTs with a standard of care comparator arm receive funding for all arms of the trial from the ST-QBP for older inexpensive drugs and all treatment administration costs at the band level for the disease type and stage. Non-randomized CTs are funded at the level of best supportive care or other appropriate band level. CT costs over and above the standard of care must be negotiated with industry sponsors. New and expensive drugs in CTs may be funded through separate provincial drug reimbursement programs if used according to publicly approved funding indications. Weekly joint reviews of new CT submissions by staff of the ST-QBP and drug reimbursement programs ensures timely communication to investigators concerning policy alignment and public funding and addresses potential concerns with regard to downstream access to expensive drugs. Results: As of January 29, 2016, 121 CT applications have been assessed (Phase 0 = 1, Phase I = 26, Phase II = 31, Phase III = 39, Phase IV = 1 and Multi-Phase = 23). Almost all CTs are aligned with the new policy and were assessed in a timely fashion. Assessments are posted on Cancer Care Ontario’s website within 1 week of review to allow all Ontario investigators access to this information. Conclusions: A clear CT funding policy and timely reviews support patient and investigator access to new and innovative therapies within an evidence-informed public funding model in Ontario, Canada. [Table: see text]
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30

Card, David, and Stefano DellaVigna. "What Do Editors Maximize? Evidence from Four Economics Journals." Review of Economics and Statistics 102, no. 1 (March 2020): 195–217. http://dx.doi.org/10.1162/rest_a_00839.

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We study editorial decisions using anonymized submissions matched to citations at four leading economics journals. We develop a benchmark model in which editors maximize the expected quality of accepted papers and citations are unbiased measures of quality. We then generalize the model to allow different quality thresholds, systematic gaps between citations and quality, and a direct impact of publication on citations. We find that referee recommendations are strong predictors of citations and that editors follow these recommendations closely. We document two deviations from the benchmark model. First, papers by highly published authors receive more citations, conditional on the referees' recommendations and publication status. Second, recommendations of highly published referees are equally predictive of future citations, yet editors give their views significantly more weight.
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31

Sarwari, Sara. "Relationship Marketing Model." International Journal of Customer Relationship Marketing and Management 9, no. 2 (April 2018): 16–32. http://dx.doi.org/10.4018/ijcrmm.2018040102.

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To keep the customer loyal, today relationship marketing gets more and more attention in hospitality industry especially in the hotel business. This article develops a model of relationship marketing to empirically investigate: (1) the effect of emotions on relationship quality; and (2) and the effect of both relationship quality and emotions on customer loyalty. Here empirical findings are derived from a survey of 284 loyal guests at five-star hotels in Bangladesh by using structural equation modeling (AMOS 21.0). The findings of this article provide strong evidence of the relationship between emotions and relationship quality, which in turn are necessary determinants of customer loyalty. Findings imply that increase of the positive emotions of customers will increase the relationship quality between the hoteliers and the customers, which ultimately introduce more loyal customers in the five-star hotels in Bangladesh and make the hotels pursuit more competitive advantage, and long-term profit.
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32

Lemoncello, Rik, and Bryan Ness. "Evidence-Based Practice & Practice-Based Evidence Applied to Adult, Medical Speech-Language Pathology." Perspectives on Gerontology 18, no. 1 (January 2013): 14–26. http://dx.doi.org/10.1044/gero18.1.14.

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In this paper, we review concepts of evidence-based practice (EBP), and provide a discussion of the current limitations of EBP in terms of a relative paucity of efficacy evidence and the limitations of applying findings from randomized controlled clinical trials to individual clinical decisions. We will offer a complementary model of practice-based evidence (PBE) to encourage clinical scientists to design, implement, and evaluate our own clinical practices with high-quality evidence. We will describe two models for conducting PBE: the multiple baseline single-case experimental design and a clinical case study enhanced with generalization and control data probes. Gathering, analyzing, and sharing high-quality data can offer additional support through PBE to support EBP in speech-language pathology. It is our hope that these EBP and PBE strategies will empower clinical scientists to persevere in the quest for best practices.
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33

Dempster, Gregory M., and Nathaniel T. Oliver. "Financial Market Pricing of Earnings Quality: Evidence from a Multi-Factor Return Model." Open Journal of Business and Management 07, no. 01 (2019): 312–29. http://dx.doi.org/10.4236/ojbm.2019.71021.

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34

Shi, Ping-Ping, and Yaogang Hu. "Service Quality Assessment of Travel Agency O2O Model Based on Improved Evidence Theory." Journal of Quality Assurance in Hospitality & Tourism 21, no. 5 (January 8, 2020): 524–41. http://dx.doi.org/10.1080/1528008x.2020.1712305.

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35

Chang, Tung‐Zong, and Su‐Jane Chen. "Market orientation, service quality and business profitability: a conceptual model and empirical evidence." Journal of Services Marketing 12, no. 4 (August 1998): 246–64. http://dx.doi.org/10.1108/08876049810226937.

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36

Lennox, Richard D., and Alyssa J. Mansfield. "A latent variable model of evidence-based quality improvement for substance abuse treatment." Journal of Behavioral Health Services & Research 28, no. 2 (May 2001): 164–76. http://dx.doi.org/10.1007/bf02287459.

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37

Okaily, Jihad Al, Rob Dixon, and Aly Salama. "Corporate governance quality and premature revenue recognition: evidence from the UK." International Journal of Managerial Finance 15, no. 1 (February 4, 2019): 79–99. http://dx.doi.org/10.1108/ijmf-02-2018-0047.

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Purpose Since 2005, wide-ranging concerns have been raised about misleading revenue recognition practices, especially during and after the 2008–2009 global financial crisis. There is a lack of research into the relationship between corporate governance (CG) mechanisms and premature revenue recognition (PRR). The paper aims to discuss these issues. Design/methodology/approach This paper uses a generalised least squares regression analysis of a sample of 854 FTSE 350 firm–year observations. Stubben (2010) discretionary revenue (DR) model is used to measure PRR as it is considered less biased, better specified and more likely to reduce measurement error than accrual models. Findings The results suggest that the size of audit committees plays an effective role in constraining PRR. Moreover, PRR is more likely to be curbed in the presence of small boards comprising a higher proportion of non-executive directors. Additional tests reveal that the relationship between board size and PRR is non-linear. Research limitations/implications The findings address the concerns of corporate firms, capital providers, UK regulators and standard-setters regarding misleading revenue recognition practices and should be considered while setting new governance reform recommendations in response to changing economic conditions. Originality/value This is the first study that adopts the DR model of Stubben (2010) to capture PRR and examines its association with CG internal mechanisms. Moreover, the paper considers an important time period – from 2005 to 2013 – in which many significant developments took place.
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38

Pantouvakis, Angelos, and Nancy Bouranta. "Quality and price – impact on patient satisfaction." International Journal of Health Care Quality Assurance 27, no. 8 (October 7, 2014): 684–96. http://dx.doi.org/10.1108/ijhcqa-10-2013-0128.

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Purpose – The purpose of this paper is to synthesize existing quality-measurement models and applies them to healthcare by combining a Nordic service-quality with an American service performance model. Design/methodology/approach – Results are based on a questionnaire survey of 1,298 respondents. Service quality dimensions were derived and related to satisfaction by employing a multinomial logistic model, which allows prediction and service improvement. Findings – Qualitative and empirical evidence indicates that customer satisfaction and service quality are multi-dimensional constructs, whose quality components, together with convenience and cost, influence the customer's overall satisfaction. Originality/value – The proposed model identifies important quality and satisfaction issues. It also enables transitions between different responses in different studies to be compared.
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39

Nawaz, Saima, Nasir Iqbal, and Muhammad Arshad Khan. "The Impact of Institutional Quality on Economic Growth: Panel Evidence." Pakistan Development Review 53, no. 1 (March 1, 2014): 15–31. http://dx.doi.org/10.30541/v53i1pp.15-31.

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The aim of the present study is twofold. First, we develop a theoretical model which incorporates the role of institutions in promoting economic growth. The theoretical model predicts that rent seeking activities decrease as institutional quality improves, and hence income increases and vice versa. Second, we conduct an empirical analysis to quantify the impact of institutions on economic growth in selected Asian economies over the period 1996- 2012 by employing both static and dynamic panel system Generalised Method of Moments (GMM) technique with fixed effects. The empirical results reveal that institutions indeed are important in determining the long run economic growth in Asian economies. However, the impact of institutions on economic growth differs across Asian economies and depends on the level of economic development. The results reveal that institutions are more effective in developed Asia than developing Asia. This evidence implies that different countries require different set of institutions to promote long term economic growth. Keywords: Institutions, Economic Growth, Panel Evidence, Asia
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40

Halvorsrud, Liv, Marit Kirkevold, Åge Diseth, and Mary Kalfoss. "Quality of Life Model: Predictors of Quality of Life Among Sick Older Adults." Research and Theory for Nursing Practice 24, no. 4 (November 2010): 241–59. http://dx.doi.org/10.1891/1541-6577.24.4.241.

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The aim of this study was to explore how depressive symptoms, physical function, health satisfaction, age, and environmental conditions predict quality of life (QoL) in a conceptual model based on the Wilson and Cleary’s Model (WCM). A stratified sample by age, gender, and living area was drawn from the Norwegian population of older adults receiving community health care (mean age of 78.6 years, 94.4% living at home, 5.6% living in nursing homes). The study is part of a larger international study. Face-to-face interviews were conducted using the WHOQoL-Old, the WHOQoL-Bref Environment domain, the Geriatric Depression Scale, the Short Form SF-12, and sociodemographic and health questions. A path analysis (structural equation modeling) showed that the overall model provided empirical evidence for linkages in the WCM. QoL was manifested by significant direct effects of environmental conditions and health satisfaction. In addition, environmental conditions had indirect effects on QoL, in particular via depressive symptoms and health satisfaction. This model may help nurses in community health care to collect and assess information, to suggest suitable interventions, and to guide decision making.
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41

Routledge, James. "Stewardship regulation and earnings quality: evidence from Japan." Accounting Research Journal 33, no. 3 (June 4, 2020): 543–59. http://dx.doi.org/10.1108/arj-11-2019-0205.

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Purpose This paper aims to examine if compliance with the Japanese Stewardship Code by institutional investors is related to the earnings quality of their investee companies. It extends the study by Lu et al. who considered this question for large UK companies with high-quality board governance and a rich information environment. This study provides new insights by exploiting the contrasting Japanese setting. Design/methodology/approach The association between Code-compliant institutional investor shareholding and discretionary accruals is examined for Japanese companies in the Nikkei 225 Index. The study period is from the introduction of the Code in 2015 to 2017. Findings A negative association is found between the level of institutional investor Code-compliant shareholding and discretionary accruals, which is robust to tests that address endogeneity. The findings suggest Code-compliant institutional investor shareholding mitigates opportunistic income-increasing earnings management and promotes conservative accounting. Consistent results are found for benchmark beating and accruals quality as alternative earnings quality measures. Originality/value This study offers new insights regarding the efficacy of the Stewardship Code’s policy approach. The findings suggest the stewardship regulatory model is effective when internal governance is weak and external monitoring by institutional investors is a viable substitute or complement.
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42

Sun, Wenbin, and Jing Pang. "Service quality and global competitiveness: evidence from global service firms." Journal of Service Theory and Practice 27, no. 6 (November 13, 2017): 1058–80. http://dx.doi.org/10.1108/jstp-12-2016-0225.

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Purpose The purpose of this paper is to explore the relationship between service quality and firms’ global competitiveness in the service industry. A set of moderating effects is formulated to further reveal how the relationship varies under different situations. Design/methodology/approach This paper tests the model with data collected from multiple sources such as World’s Most Admired Companies and COMPUSTAT. Two types of robust regressions for panel data are employed in the empirical model estimation. Findings Service quality is found to significantly drive global competitiveness. Specifically, its impact is stronger for large service firms and when the global environment is characterized as low munificence, high dynamism, or high complexity. Practical implications The paper provides a set of implications for managers of service firms regarding global expansion and quality management. It generates useful guidelines of maximizing the power of service quality when a firm’s global competitive advantage is considered. Originality/value This paper takes the first attempt to formulate service quality’s influence on firm’s global competitiveness with a consideration of specific situational factors.
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43

Zeithaml, Valarie A., Leonard L. Berry, and A. Parasuraman. "The Behavioral Consequences of Service Quality." Journal of Marketing 60, no. 2 (April 1996): 31–46. http://dx.doi.org/10.1177/002224299606000203.

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If service quality relates to retention of customers at the aggregate level, as other research has indicated, then evidence of its impact on customers’ behavioral responses should be detectable. The authors offer a conceptual model of the impact of service quality on particular behaviors that signal whether customers remain with or defect from a company. Results from a multicompany empirical study examining relationships from the model concerning customers’ behavioral intentions show strong evidence of their being influenced by service quality. The findings also reveal differences in the nature of the quality-intentions link across different dimensions of behavioral intentions. The authors’ discussion centers on ways the results and research approach of their study can be helpful to researchers and managers.
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44

Bagnall, Roger S. "The effects of plague: model and evidence." Journal of Roman Archaeology 15 (2002): 114–20. http://dx.doi.org/10.1017/s1047759400013866.

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In the foregoing article, W. Scheidel builds on earlier work, most notably that of R. P. Duncan-Jones in JRA 9, to offer a model for the predicted effects of the Antonine plague and to argue that the model fits the evidence from Roman Egypt reasonably well within the limits of the quantity and quality of the latter. In his second footnote, he encourages critical response, suggesting that it “may either corroborate or undermine my interpretation.” The following pages are intended as a contribution to that discussion, but with lesser ambitions than either corroborating or undermining the model as a whole. They offer some of both, in fact, but more in the direction of undermining it.There are three reasons for not claiming too much at this point and not offering any general conclusion (as I do not). The first is that I do not have any fixed views on the degree to which the plague was the prime mover behind the changes visible in late 2nd- and 3rd-c. Egypt. In the absence of any concerted attempt to formulate and test other hypotheses about the engines of social and economic change, it is hard to say if the degree of fit of evidence to model is impressive or not. The most obvious counter-candidate is the increased municipalization of Egypt during just this period, especially from A.D. 200 onward. It would be useful to generate a model of economic change from this force and see if it is equally capable of accounting for the evidence.
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45

Yang, Meijuan, Lijiao Chen, Min Zhang, Xiaoling Huang, Wenjun Zhao, and Hui Wang. "Evidence-Based Nursing Model in Interventional Thrombolysis for Acute Lower Extremity Arterial Embolism." Contrast Media & Molecular Imaging 2022 (May 25, 2022): 1–9. http://dx.doi.org/10.1155/2022/4488797.

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Acute lower extremity arterial embolism (AE) is a serious clinical emergency, and, if not treated in time, it can easily lead to limb ischemia and necrosis and eventually facing amputation, which seriously damages patients' physical and mental health. In the past, the conventional drug thrombolytic therapy had slow and limited efficacy, and the best time for treatment is easily delayed, while arterial dissection and thrombectomy treatment, although fast, is traumatic and has many complications, which is not easily accepted by patients. The aim of this study was to investigate the value of evidence-based care model in the application of interventional thrombolysis for acute lower limb arterial embolism. Seventy-two patients with acute lower limb arterial embolism who underwent interventional thrombolysis treatment received by the Department of Vascular Surgery of our hospital from July 2016 to December 2021 were randomly divided into a control group (given conventional nursing services) and a quality group (given full quality nursing services) to compare the effect of nursing services in the two groups. The results showed that the postoperative psychological status of patients in the quality group was significantly better than that of patients in the control group ( P < 0.05 ). The total incidence of postoperative adverse events and the total treatment efficiency of the quality group were better than those of the control group ( P < 0.05 ). The efficacy of quality nursing care in patients with acute lower extremity arterial embolism is more desirable than conventional nursing care and is recommended. The site of vascular occlusion after bypass surgery can be clarified when angiography is performed after thrombolytic therapy, which can help secondary surgical intervention to prolong the time to patency. The efficacy of quality nursing care in patients with acute lower extremity arterial embolism is more desirable than that of conventional nursing care and is recommended.
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46

Fieler, Ana Cecília, Marcela Eslava, and Daniel Yi Xu. "Trade, Quality Upgrading, and Input Linkages: Theory and Evidence from Colombia." American Economic Review 108, no. 1 (January 1, 2018): 109–46. http://dx.doi.org/10.1257/aer.20150796.

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A quantitative model brings together theories linking international trade to quality, technology, and demand for skills. Standard effects of trade on importers and exporters are magnified through domestic input linkages. We estimate the model with data from Colombian manufacturing firms before the 1991 trade liberalization. A counterfactual trade liberalization is broadly consistent with post-liberalization data. It increases skill intensity from 12 to 16 percent, while decreasing sales. Imported inputs, estimated to be of higher quality, and domestic input linkages are quantitatively important. Economies of scale, export expansion, and reallocation of production are small and cannot explain post-liberalization data. (JEL F14, F16, J24, L60, O14, O19, O33)
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47

Husain, T., and I. Gusti Ayu Intan Saputra Rini. "The Audit Quality and Audit Delay: Evidence from Indonesia." Business Perspective Review 2, no. 3 (November 1, 2020): 22–32. http://dx.doi.org/10.38157/business-perspective-review.v2i3.195.

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Purpose: This study specifically aims to identify the impact of Audit Quality on Audit Delay. Audit Quality is measured by the proxy log natural fee audit (LNFE). Methods: This is a causal research with quantitative analysis. This study involves six companies listed in the sub-sectors of Cable under the manufacturing sector in the Indonesia Stock Exchange for the period of 2013-2019. It applied panel data set in a regression model using STATA MP - Parallel Edition Ver14.00 application. Results: The findings show that the Audit quality has a significant negative impact on the Audit Delay with an average delay of 83.62 days. Implications: This study could be extended further by considering all manufacturing firms of IDX which may provide more insight into the audit quality with other proxies.
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48

Kobbi-Fakhfakh, Sameh, Ridha Mohamed Shabou, and Benoit Pigé. "Determinants of segment reporting quality: evidence from EU." Journal of Financial Reporting and Accounting 16, no. 1 (March 12, 2018): 84–107. http://dx.doi.org/10.1108/jfra-10-2016-0077.

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Purpose This study aims to provide some empirical evidence on the determinants of segment reporting quality, and to propose a new measurement tool of segment reporting quality – segment reporting quality index (SRQI). Design/methodology/approach On the basis of hand-collected segment data for a sample of 171 European Union publicly listed companies from the 2006-2012 annual reports, the study uses multiple regression model to investigate the determinants of segment reporting quality. A new measurement of segment reporting quality is constructed. It aggregates different segment reporting practices indicators, including the number of segments, the extent of information disclosed and the geographic fineness. Additional estimations are conducted to test the robustness of the results. Findings The results suggest that there is a substantial variation in the quality of segment reporting among the sampled European Union firms. Large corporations, audited by Big 4 auditors and more internationally oriented, tend to provide a higher quality of segment reporting. In contrast, debt leverage negatively impacts the quality of segment reporting. However, the quality is not significantly related to profitability. The findings are fairly robust to a number of econometric models that control, for year fixed effects and pre- and post-International Financial Reporting Standards 8 adoption. Overall, the findings are generally consistent with the predictions of agency theory. Research limitations/implications The results imply that considerable managerial discretion exists. Despite the IFRS commitment to enhance comparability of the financial statements, segment information remains very disparate. It enables investors to get a better understanding of a firm’s activities, but it does not allow for a better assessment of a firm as compared to the other firms of the same sector. As compared with other IFRS standards, the segment reporting has more relation with corporate governance structure and specific institutions that regulate a sector or a country. Furthermore, the results show that firm characteristics are associated with the study’s aggregated measure of segment reporting quality (SRQI) consistently with theoretical and empirical evidence. SRQI can, thus, be used by researchers for replication or to study new questions on firms’ segment disclosure behavior on a much wider set of firms in the economy. While this research makes several noteworthy contributions, the authors acknowledge that SRQI considers only multisegments firms that disaggregate their primary/operating segments by line-of-business and disclose secondary/entity-wide level geographic information. Originality/value This study offers new evidence on the determinants of segment reporting quality following IFRS adoption, in the European Union context. This study contributes to the existing literature by proposing an aggregated measure of segment reporting quality (SRQI). Unlike previous measures, which were usually limited to researcher self-constructed indexes, SRQI captures different facets of segment information in terms of disaggregation and disclosure extent.
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49

IBOURK, Aomar, and Salah Eddine TAHA. "Key Factors of Cognitive Performance in Moroccan Preschool: Evidence from Random Slope Model." International Business Research 11, no. 11 (October 16, 2018): 92. http://dx.doi.org/10.5539/ibr.v11n11p92.

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Compared to social factors, some studies have concluded that the quality of school environment is not important for learning. However, other studies have pointed out the divergence from this finding, highlighting the importance of environmental and educators quality regarding cognitive acquisition. Therefore, this article is in the same vein, and this, by seeking in a Moroccan context to identify the factors likely to influence cognitive learning in early childhood. The major features of our research reveal that in the Moroccan context mothers&#39; level of education, environment&rsquo;s quality, the training of educators and class size are among the key factors of preschool learning. Multilevel modeling is applied to data from an ad hoc survey of 780 children in 45 pre-schools.
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50

Tomal, Mateusz, and Agata Gumieniak. "Agricultural Land Price Convergence: Evidence from Polish Provinces." Agriculture 10, no. 5 (May 21, 2020): 183. http://dx.doi.org/10.3390/agriculture10050183.

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This research deals with the problem of agricultural land market efficiency using the spatial market integration concept as well as the present value (PV) model. Empirically, it aims to test the convergence of agricultural land prices across Polish provinces. In order to check the law of one price (LOP), good-quality, medium-quality and bad-quality land sales markets are examined separately. Furthermore, this study is complemented by an analysis of the drivers behind agricultural land price convergence. The main method of testing price convergence is the log t regression. The latter was performed in two configurations, i.e., based on trend components of time series extracted using the Hodrick–Prescott filter and the Hamilton filter. Additionally, traditional β- and σ-convergence tests were applied. The obtained results indicated that agricultural land prices tend to converge in relative terms, which means that the provinces share a common long-run growth path. This finding and estimates of traditional convergence tests prove the increasing integration in the agricultural land market in Poland. There is no evidence, however, to support the conclusion that the absolute version of the long-run LOP holds. Moreover, using dynamic fixed effects models, it was identified that for good-, medium- and bad-quality land prices almost the same drivers of convergence apply. The only differences concern the strength of the influence of independent variables on prices of farmland of various types. Additionally, bad-quality land prices are the only ones which are affected by livestock density. Furthermore, estimates of the present value model finally confirmed that the agricultural land sales market in Poland cannot be considered as efficient.
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