Internet Financial Reporting (IFR) is the disclosure of financial information through corporate websites. Although a vast amount of the literature analyzes the determinants of IFR, the literature does not adequately address the economic consequences of IFR. This study fills this gap in the literature by answering the following research question: Which configurations of the IFR and the firm's age and risk lead t...
Introduction: Pediatric Neurology training is mandatory during Neurology residency in Portugal, yet national data on its quality remain scarce. To address this gap, the Neurology Residents and Early-Career Neurologists Committee (CIREN) of the Portuguese Neurology Society, in collaboration with the Portuguese Society of Pediatric Neurology, developed this study. Methods: An anonymous 33-item online questionnair...
Introduction: Posttraumatic stress disorder (PTSD) in childhood and adolescence is common. Studies have focused on a small group of predictors related to the traumatic event and still focus on the adult population. Objective: To explore the prevalence of PTSD and to identify factors that potentially increase the risk for the development of PTSD in a clinical sample of children and adolescents. Eligibility crite...
Purpose The Portuguese Society of Hypertension is responsible for the Mission 70/26 Project, a movement that aims to achieve 70% control of hypertensive patients aged 18-65 years old, under Primary Healthcare by 2026. To reach the general population, different activities were done, in this article we will describe one in particular, the campaign called 'Pela Saude de Portugal'. Materials and methods From Decemb...
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Abstract This article addresses the importance of communication and how it should be done according to what is "politically correct". The concept of political correctness refers to a set of ideas, language, and behaviors that seek to avoid the use of terms or actions that may be considered discriminatory, offensive, or harmful to certain groups of people. Political correctness is generally associated with the p...
Abstract: The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure of a goodwill impairment as a KAM. Our sample comprises 92 companies listed in the stock market indices of Germany (DAX 30), Belgium (BEL 20), Spain (...
Big data (BD) analytics play a key role in helping hotel firms gain competitive advantages and achieve superior performance. The purpose of this study was to determine which factors encourage the use of big data analytics (BDA) by hotel firms and the impact of BDA on hotel firms’ performance. Understanding the impacts of big data analytics in the hotel sector is important to help hotel managers use big data for...