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Financial reporting quality is one the most interesting topics which draw a great deal of attention to researchers and scientists in the field of accounting (Céline Michailesco, 2010). In the review of research on financial information from 1980 to 2016, Pham (2016) found that characteristics of useful financial information are relatively diverse with as many as 15 attributes being identified. In addition, he also found that all research in any period has employed the characteristics published by professional associations such as American Institute of Accountants, Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB as theoretical basis. Research on the quality of financial information is diverse yet have many things in common, above all is the Relevance characteristic which considered to be the basic qualitative component of the quality of financial information in financial statements. Conceptual Framework officially issued by FASB & IASB in 2010 (FASB & IASB 2010) has further confirmed Relevance is the basic quality component of financial information. Compared with previous announcements, there has been a considerable change in the criteria and attributes used to evaluate the appropriateness of Relevance characteristic of financial information in financial statements. This study aims at confirming the importance of the Relevance component in evaluating the quality of financial information, clarifyingg the characteristics of Relevance measurement before and after Conceptual Framework 2010 and constructing relevant scales as well as measuring the qualitative characteristic of Relevance among enterprises in Vietnam.

The objective of this study is to identify the major factors that impact on the quality of financial reporting and to suggest model of the factors affecting on the quality of financial reporting for Vietnamese enterprises . There are two factors group affecting on the quality of financial reporting: internal factors and external factors, this study is limited to the scope of the external factors. By using case studies, analytical results indicate that Tax Pressure factor has the greatest impact on the quality of financial reporting, the remaning factors include: Listed Securities, Accounting Software and Independent Audit. Two factors, Politics and Regulatory Environment have limited impact on the quality financial reporting.

Information quality has been the focus of research in the field of accounting information system (AIS) (Foong, 1999). Studies on information quality are diverse in both quantities and viewpoints. Through a review of extant studies on information quality, we aim to define the trend of studies on information quality, thereby building a suitable evaluation model of information quality in the field of accounting.

Cataract surgery is the most frequently performed ophthalmic procedure worldwide. While benefits gained from cataract surgery outweigh surgical risks, there have been concerns that older persons may have an increased risk of developing age-related macular degeneration (AMD) after cataract surgery.The Australian Prospective Study of Cataract Surgery and Age-Related Macular Degeneration Study aims to assess the risk of AMD in a large cohort of older patients following cataract surgery. The current report describes the study rationale, design and methodology.Longitudinal study.Approximately 2000 cataract surgical patients aged 65 years or older are being recruited from both public and private sources in western Sydney, Australia.At study visits, participants are interviewed using standardized questionnaires to obtain information on demographic, medical, and ocular conditions and AMD risk factors, together with data on general health and vision-related quality of life. Eye examinations include visual acuity, intraocular pressure, keratometry and A-scan measurements, plus lens and retinal photography, following pupil dilatation. Retinal photographs taken before cataract surgery, and at 1, 6, 12, and 24 months after surgery are graded for early and late AMD lesions, using the Wisconsin age-related maculopathy grading system. The 1-month post-operative retinal photographs supplement the baseline macular assessment for cases in which cataract occludes a clear view of the macula pre-operatively. It is intended that study participants will be followed for up to five years post-operatively to clarify the question of whether aphakic or pseudophakic, compared to phakic eyes, have a greater risk of developing AMD.

To assess age-related maculopathy (ARM) in eyes of patients who had undergone cataract surgery for at least a year. Consecutive patients aged 60+ years who had undergone cataract surgery at Westmead Hospital, Sydney, Australia, during 2001–2003 were examined in 2004. Interview using standardized questionnaires and stereo retinal photography was performed. Retinal photographs were graded using the Wisconsin ARM grading system. The proportions with ARM were compared between surgical and nonsurgical eyes, and between this surgical cohort and the Blue Mountains Eye Study (BMES) population. Of the 622 eligible patients, 454 (73%) were re-examined, with a mean follow-period of 2.8 years. Surgical eyes had a higher proportion of early ARM compared to nonsurgical eyes (15.2 vs10.3%, P=0.07) and to the early ARM prevalence found in BMES participants of similar age (14.5 vs6.9%, P

Background: The aetiology of age-related macular degeneration (AMD) and cognitive impairment is poorly understood. A link between cognitive impairment and AMD has been proposed although only a weak association was found in population-based studies. Purpose: To assess cross-sectional associations between AMD and cognitive impairment in an older Australian population. Methods: The Blue Mountains Eye Study examined 3,509 persons aged 49+ years during 1997–2000. AMD lesions were assessed from retinal photographs using the Wisconsin System. Mini-mental state examination (MMSE), demographics, lifestyle factors and medical history were collected at interview. MMSE score was categorised as high-normal (28–30), low-normal (24–27) and impaired (Results: Prevalence rates for late and early AMD were 1.5% (n = 50) and 8.3% (n = 273), respectively. Cognitive impairment was present in 18.0% in persons with late AMD and 8.4% with early AMD, compared to 2.6% in persons without AMD. After multivariate adjustment, late AMD was associated with low normal MMSE (odds ratio (OR): 2.2, 95% confidence interval (CI): 1.1–5.0) and cognitive impairment (OR: 3.7, CI: 1.3–10.6). Using the modified MMSE, the multivariate association between late AMD and cognitive impairment remained (OR: 2.2, CI: 1.0–5.0). No significant association was found between cognitive impairment and early AMD. Conclusions: We found a significant, cross-sectional association between late AMD and cognitive impairment in a sample of older Australians that appeared to be independent of visual impairment. The association was weaker but remained significant after excluding vision-related items from the MMSE.

Purpose: To report the reliability in detecting age-related maculopathy (ARM) lesions before cataract surgery and postoperative visual acuity (VA) in cataract surgery patients with ARM. Methods: Medical records of surgical patients in a large public hospital, west of Sydney, were reviewed retrospectively. Detection of ARM lesions was compared before and after surgery to determine sensitivity and specificity of preoperative diagnoses. Postoperative VA was assessed 4 weeks after surgery. Results: Data were available for 721/784 eyes (92.0%) of 656 patients aged 60 years or older. ARM lesions were detected in 98 eyes (13.6%) before and 92 eyes (12.8%) after surgery. Sensitivities for detecting late ARM lesions, soft drusen and retinal pigment epithelium abnormalities preoperatively were 100%, 94% and 69%, respectively. Corresponding specificities were 100%, 100% and 77%, respectively. Postoperative VA achieved or remained 6/12 or better in 81.6% of eyes. Conclusion: A high sensitivity and specificity in detecting late ARM lesions and soft drusen preoperatively, and a good postoperative VA outcome is achievable in patients with preoperative early ARM lesions.

Purpose To describe two cases of acute traumatic maculopathy using optical coherence tomography (OCT) following high-speed motor vehicle accidents. Design Case reports. Methods Patients were examined soon after the accident using Snellen visual acuity (VA), dilated fundus examination, and OCT. Re-examination was conducted two weeks to one month later. Results Both patients experienced an immediate reduction in VA of between 20/120 and 20/200. An abnormal yellow foveal reflex was noted at fundus examination in both cases. OCT revealed outer retinal thickening under the fovea and of the neurosensory retina with preservation of the inner retinal architecture and foveal pit. These OCT changes resolved approximately within two weeks of the accidents with near resolution of the visual disturbance in both cases. Conclusions We describe two cases of acute traumatic maculopathy, including its appearance on OCT imaging.

Purpose To assess longitudinal associations between pterygium, pinguecula, and 5-year incident cataract. Design Population-based cohort study. Methods The Blue Mountains Eye Study examined 3,654 residents aged ≥49 years during 1992 to 1994 and reexamined 2,335 (75.1% of survivors) 5 years later. Slit-lamp examination recorded pterygium and pinguecula. Cataract was assessed using masked grading of lens photographs. Incidence was assessed in participants without cataract at baseline. Eye-specific data were analyzed using generalized estimating equation models, adjusting for age, sex, smoking, diabetes, and corticosteroid use. Results Pinguecula was associated with a borderline-significant, increased risk of developing cortical cataract (adjusted odds ratio, 1.3; 95% confidence interval, 1.0 to 1.7). We found no significant association between baseline pterygium and the incidence of cortical, nuclear, or posterior subcapsular cataract. Conclusions Longitudinal data from the same study population provide weak support for cross-sectional associations between pinguecula and cortical cataract previously reported from our study.

To examine the associations among iris, skin, or hair color, and skin sun sensitivity and the 10-year incidence of age-related maculopathy (ARM).The Blue Mountains Eye Study (BMES) recruited 3654 participants aged 49+ years at baseline (1992-1994, 82.4% participation rate). Re-examinations of 2335 participants (75.1% of survivors) were done after 5 years (1997-1999) and 1952 (76.5% of survivors) after 10 years (2002-2004). Retinal photographs were graded using the Wisconsin ARM Grading System and incident ARM confirmed using the side-by-side grading method. Iris, skin, and hair color, and sun-related skin damage were assessed and skin sun-sensitivity questions were asked at baseline. Ten-year ARM incidence was calculated using Kaplan Meier methods and discrete logistic models were used to assess associations after adjusting for age, sex, and smoking.After adjustment, no significant associations were found between iris or hair color and either late- or early-incident ARM. Compared to persons with fair skin, those with very fair skin had an increased risk of developing geographic atrophy (multivariate adjusted risk ratio, RR = 7.6; 95% confidence interval, CI = 3.0-19.6). In contrast, compared to persons with average skin sun sensitivity, persons who reported that their skin would usually burn and tan with difficulty had a reduced risk of neovascular ARM (RR = 0.2, 95% CI = 0.0-0.7). Sun-related skin damage was not associated with late or early ARM.In this older cohort, we did not find a consistent pattern of association between sunlight-related factors and ARM incidence, except that persons with very fair skin might have an increased risk of geographic atrophy, consistent with our 5-year incidence data. The protective association between skin sensitivity to sun damage and neovascular ARM could have be the result of confounding by sun-avoidance behavior among persons sensitive to sunburn.

To assess visual acuity (VA) and health-related quality of life (HRQoL) outcomes in patients with and without age-related maculopathy (ARM) after cataract surgery.Patients aged 60+ years who had undergone cataract surgery at the Westmead Hospital during 2001-2003 were re-examined 1-3 years after surgery. Tests included VA and assessment of visual- and HRQoL using standardised questionnaires (VF-14, SF-12). Preoperative comorbidity data were collected from medical records. Poor surgical outcomes (VA6/12; no VA improvement; lowest quintile of VF-14, SF-12 scores) were compared in patients with and without ARM, adjusting for age, sex, preoperative systemic comorbidities, ocular comorbidities and surgical or postoperative complications.Of 622 surviving patients, 454 (73%) were followed up for a mean period of 2.8 years. Similar proportions with VAor=6/12 were observed in patients with (80.2%) and without (88.8%) pre-existing ARM. Preoperative early ARM was only associated with slightly lower mean VF-14 scores (87.64 with vs 92.58 without ARM, P=0.01). Increasing age and preoperative ocular comorbidities were associated with all poor outcomes measured. Low SF-12 scores were associated with preoperative systemic comorbidities.Our study documents favourable cataract surgical outcomes 1-3 years after cataract surgery in patients with preoperative ARM.

Purpose To assess the relationship between baseline pterygium and pinguecula and the five-year incidence of age-related maculopathy (ARM). Design Population-based longitudinal study. Methods The Blue Mountains Eye Study examined 3654 residents aged 49+ years during 1992 to 1994 and then re-examined 2335 (75.1% of survivors) after five years. Retinal photographs were graded using the Wisconsin Age-Related Maculopathy Grading System. Slit-lamp examination recorded pterygium and pinguecula. Eye-specific data were analyzed using generalized estimating equation models. Results After adjusting for age, gender, and smoking, eyes with pterygium or previous pterygium surgery had a higher risk of incident late ARM, odds ratio (OR) 3.3, 95% confidence interval (CI) 1.1 to 10.3, early ARM (OR 1.8, CI 1.1 to 2.9) and soft drusen (OR 2.0, CI 1.9 to 3.4), than eyes without pterygium. We found no association between pinguecula and incident ARM. Conclusions This study found that pterygium was associated with a two- to threefold increased risk of incident late and early ARM.

Background: This study aimed to assess the frequency of major systemic and ocular comorbidities among cataract surgical patients attending a large general public hospital. Methods: Consecutive patients aged 60+ years who had undergone cataract surgery at Westmead Hospital from July 2001 to December 2002 were included. Preoperative information was obtained from patient medical records. Results: A total of 773 cataract surgical procedures were performed during the 18-month period, including 668 (86.4%) aged 60+ years. Complete data were available for 653 eyes (97.8%); 62.2% were women. The mean age at surgery was 74.6 (± 7.2) years. Frequent systemic comorbidities included: angina (20.2%), previous myocardial infarct (15.0%), diabetes (27.5%) and hypertension (56.3%); 12.5% were current smokers. Major preoperative ocular comorbidities included age-related maculopathy (12.6%), diabetic retinopathy (9.0%) and glaucoma (10.6%). Preoperatively, 21.7% of this group had severe visual impairment (visual acuity [VA]