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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A recent FDA draft guidance discusses statistical considerations for demonstrating comparability of cell and gene therapy products and processes. One experimental study described in the guidance is the split-apheresis design. The FDA draft guidance recommends a paired data analysis for such a design. This paper demonstrates that the paired analysis is under powered for some quality attributes for practical sample sizes of three to five donors unless a significant portion of variability is attributed to donor. Addition of historic lots from the pre-change process can increase the power for these attributes. This paper provides appropriate statistical methods for including this information. [ABSTRACT FROM AUTHOR]

This study examined the comparability of venous and capillary blood samples with regard to routine chemistry analytes.Venous and capillary blood samples were collected from adult patients to assess comparability of alanine transaminase, albumin, alkaline phosphatase, apolipoprotein B, aspartate aminotransferase, total bilirubin, calcium, chloride, creatin kinase, creatinine, C-reactive protein, ferritin, folic acid, free T4, gamma glutamyltransferase, glucose, high density lipoprotein cholesterol, iron, lipase, lipoprotein a, magnesium, phosphate, postassium, prostate specific antigen, sodium, total cholesterol, total protein, transferrin, triglycerides, thyroid stimulating hormone, urate, urea, vitamin B12 and 25-hydroxyvitamin-D3. Furthermore, hemolysis-icterus-lipemia Index (HIL-Index) was measured for all samples. All measurements were performed using the Siemens Atellica® CH or IH Analyzer. Deming regression analysis and mean relative differences between venous and capillary measurements of each analyte were contrasted with the desirable total allowable error (TEa) and Clinical Laboratory Improvement Amendments (CLIA) 2024 proposed acceptance limits for proficiency testing.Deming regression and mean relative differences demonstrated excellent comparability between venous and capillary samples for most measured analytes.Capillary and venous samples showed comparable results for almost all studied chemistry analytes. Of the 33 studied analytes for which TEa criteria where available, 30 met TEa criteria. CLIA 2024 criteria where available for 29 of the studied analytes of which only glucose did not meet the criteria. In conclusion, capillary blood draw is a suitable alternative for venous blood sampling for measuring most of the investigated analytes. This benefits patients with fear of needles and might pave the way for remote self-sampling. [ABSTRACT FROM AUTHOR]

The development of pharmaceutical products is the critical bridge that moves a potential new medicine from academic discovery to applied treatment of patients. It translates an idea for a new drug to bench-level research on how it can be manufactured, formulated, characterized and controlled for use in non-clinical and early clinical trials. From pre-clinical R&D discovery work through the commercial launch, substantial R&D CMC data is generated to develop and optimize cGMP manufacturing and testing operations, while also supporting product comparability, elucidating product / impurity structures, assessing critical quality attributes, developing the drug delivery mode, and developing the product formulation for long-term stability. Significant R&D CMC work continues post-approval to support continuous improvement and market expansion of the commercial product. These activities are crucial elements of Product Lifecycle Management, and taken together, they comprise Pharmaceutical Quality or Chemistry, Manufacturing and Controls (CMC). The objective of this paper is to mitigate the regulatory ambiguity of R&D quality systems with practical, risk-based examples and recommendations when conducting supportive CMC studies for biological products. Making sound strategic CMC decisions under any circumstances assumes data from R&D studies are reliable, traceable, and complete. While there are specific regulatory guidelines on phase-appropriate cGMP activities, none exist for quality practices in R&D CMC laboratories conducting non-cGMP studies. Hindsight is not the time to discover that R&D studies lack key elements that would otherwise have allowed the data to be directly presented to regulators, if needed. There is a strong prospective business interest in protecting considerable investments made for CMC R&D studies. Therefore, establishment of a robust and stage-appropriate R&D laboratory quality system is essential for companies seeking to capitalize on prior knowledge, protect investments, and be prepared for accelerated approval pathways. [ABSTRACT FROM AUTHOR]

We explore the impact of management team ability on firm‐level accounting comparability. Through using a sample of Chinese listed firms from 2009 to 2022, the paper documents that accounting comparability has an inverse U‐shaped association with management team ability where a certain level of managerial ability leads to the highest levels of accounting comparability. Further analysis shows that high‐ability managers have different incentives on accounting comparability when compared to low‐ability managers, especially when they suffer financing constraints, possess more proprietary information, experience weak market environment, bear excessive price risk and risk premium and work in the politically connected firms. [ABSTRACT FROM AUTHOR]

It is generally taken for granted that comparability in comparative research hinges, among others, on the quality of questionnaire translations. However, what do slight differences in translation mean for respondents' answers? In this article, we look at a combination of quantitative evidence from split-ballot experiments and qualitative evidence from additional probing questions for three items that were translated according to different translation methods, resulting in different translations, e.g., for "our national way of life." Two of the three items do not show any quantitative differences between translation versions when implemented in split-ballot experiments. However, using open-ended probing questions we delved deeper into the effects of different translation versions. This allowed us to show that different translations do indeed change respondent understanding. We suggest mechanisms that may lead to different translations (not) having an impact on the data, and we also try to align the results to the notion of equivalence/comparability in translation. Ultimately, we showcase the usefulness of web probing for exploring different translation understandings. [ABSTRACT FROM AUTHOR]

Acceptance and implementation of international financial reporting standards ensure a wider scope for financial transparency, accountability, and comparability on a global scale. Against this backdrop, this study looks at the implications of these standards on Hungary’s financial transparency by evaluating panel data from 716 private companies over the period 2013–2023. The Hausman test results suggest that Fixed and Random Effects models should be used.The analysis indicates that, on average, the sampled companies have improved financial transparency by 75%. Key determinants include standard adoption (0.025 coefficient, t = 8.333, p < 0.001), cost of implementation (2.400 coefficient, t = 24.000, p < 0.001), investor confidence (0.035 coefficient, t = 11.667, p < 0.001), and legislative changes (2.450 coefficient, t = 24.500, p < 0.001). Moreover, it is possible to obtain significant positive effects on the centered variables for implementation costs (coefficient = 2.498, p < 0.001) and government efficiency (coefficient = 0.036, p < 0.001).These results demonstrate a positive effect, which is significantly created by adopting these standards on financial transparency. They underline increased investor confidence and government efficiency as drivers of these improvements. Applying these standards in Hungary’s financial reporting system is classified as a strategic tool to foster economic stability and attract foreign investment, which ensures Hungary’s good standing in the global economy.

Manufacturing and testing of pharmaceutical products frequently occur in multiple facilities within a company's network. It is of interest to demonstrate equivalence among the alternative testing/manufacturing facilities to ensure product consistency and quality regardless of the facility where it was manufactured/tested. In the Frequentist framework, equivalence testing is well established when comparing two labs or manufacturing facilities; however, when considering more than two labs or production sites, the Frequentist approach may not always offer appropriate or interpretable estimates for demonstrating equivalence among all of them simultaneously. This paper demonstrates the utility of Bayesian methods to the equivalence assessment of multiple groups means, with a comparison against traditional Frequentist methods. We conclude that a Bayesian strategy is very useful for addressing the problem of multi-group equivalence. While it is not our intention to argue that Bayesian methods should always replace Frequentist ones, we show that among the advantages of a Bayesian analysis is that it provides a more nuanced understanding of the degree of similarity among sites than the hypothesis testing underpinning the Frequentist approach. [ABSTRACT FROM AUTHOR]

We construct comparable indicators that measure the prevalence of recent intimate partner violence (IPV) using publicly available, integrated microdata within the IPUMS data collections across many countries. The objective of this work is to increase opportunities for comparative research by leveraging vast quantities of harmonized data. We use consistent and comparable variables that measure domestic violence in international health surveys. The most consistent indicators of domestic violence measure physical, psychological, and sexual IPV in the last 12 months. We imposed a consistent reference period and restricted to a comparable subpopulation where these differed across surveys. Aggregating IPV variables across surveys, without careful attention to question wording and subpopulations, may produce inconsistent measures leading to bias, over- or under-estimation of IPV prevalence, or spurious trends and associations. Using comparable indicators in microdata and studying the level, distribution, and covariates of IPV in multiple settings over time, we can better understand these phenomena and identify effective policy interventions. [ABSTRACT FROM AUTHOR]

I examine whether financial statements are more comparable when accounting standards restrict managers' discretion. My evidence suggests that restricting managers' discretion is associated with reduced comparability, on average. This effect is strongest when transactions are dissimilar. To explore this relation, I develop novel measures of two distinct types of incomparability. I find that restricting managers' discretion is associated with an increase in incomparability stemming from dissimilar transactions appearing overly similar. Together, these findings suggest that restricting managers' discretion may be more harmful to comparability than is too much diversity in practice. However, I also find evidence that restricting managers' discretion may enhance comparability in two scenarios. Specifically, I find that restricting managers' discretion is associated with improved comparability when standards (1) restrict manipulation of financial reports and (2) eliminate dissimilar accounting treatments that do not reflect differences in the underlying transactions. Overall, these findings nuance our understanding of how the requirements imposed by standard setters influence financial statement comparability. This paper was accepted by Suraj Srinivasan, accounting. Funding: Financial support from The School of Accountancy at the University of Arizona and the John T. Steed School of Accounting at the University of Oklahoma is gratefully acknowledged. Supplemental Material: The internet appendix and data files are available at https://doi.org/10.1287/mnsc.2023.4961. [ABSTRACT FROM AUTHOR]

Background: Standardization of procedures for data abstraction by cancer registries is fundamental for cancer surveillance, clinical and policy decision-making, hospital benchmarking, and research efforts. The objective of the current study was to evaluate adherence to the four components (completeness, comparability, timeliness, and validity) defined by Bray and Parkin that determine registries' ability to carry out these activities to the hospital-based National Cancer Database (NCDB). Methods: Tbis study used data from U.S. Cancer Statistics, the official federal cancer statistics and joint effort between the Centers for Disease Control and Prevention (CDC) and the National Cancer Institute (NCI), which includes data from National Program of Cancer Registries (NPCR) and Surveillance, Epidemiology, and End Results (SEER) to evaluate NCDB completeness between 2016 and 2020. The study evaluated comparability of case identification and coding procedures. It used Commission on Cancer (CoC) standards from 2022 to assess timeliness and validity. Results: Completeness was demonstrated with a total of 6,828,507 cases identified within the NCDB, representing 73.7% of all cancer cases nationwide. Comparability was followed using standardized and international guidelines on coding and classification procedures. For timeliness, hospital compliance with timely data submission was 92.7%. Validity criteria for re-abstracting, recording, and reliability procedures across hospitals demonstrated 94.2% compliance. Additionally, data validity was shown by a 99.1% compliance with histologic verification standards, a 93.6% assessment of pathologic synoptic reporting, and a 99.1% internal consistency of staff credentials. Conclusion: The NCDB is characterized by a high level of case completeness and comparability with uniform standards for data collection, and by hospitals with high compliance, timely data submission, and high rates of compliance with validity standards for registry and data quality evaluation. [ABSTRACT FROM AUTHOR]

It has been called into question whether widely used screening instruments for child mental health can provide comparable results across countries and cultures. Socialization goals can influence whether and to what extent a parent considers a behavior to be problematic and thus might influence parental reports on their child's behavior. We tested comparability of parental reports between native German (N = 116) and Turkish origin (N = 77) parents in Germany in an online study using a vignette approach. Parents were asked to rate the perceived problem severity of the same behavior depicted in the vignettes. We expected and found that parents of Turkish origin in Germany rate the externalizing problem behaviour depicted in the vignettes as more problematic compared to native German parents. The effect was fully mediated by parental approval of the socialization goals obedience and collectivism. We also controlled for social desirability responding and an extreme response style. [ABSTRACT FROM AUTHOR]

An increasing number of research projects and infrastructure services involve pooling data across different survey programs. Creating a homogenous integrated dataset from heterogeneous source data is the domain of ex-post harmonization. The harmonization process involves various considerations. However, chief among them is whether two survey measurement instruments have captured the same concept. This issue of conceptual comparability is a fundamental precondition for pooling different source variables to form a harmonized target variable. Our paper explores this issue with a mixed-methods approach. On the one hand, we use psychometric latent variable modeling by presenting several single-item wordings for social trust to respondents and then performing factor analytic procedures. On the other hand, we complement and contrast these quantitative findings with qualitative findings gained with an open-ended web probe. The combined approach gave valuable insights into the conceptual comparability of the eleven social-trust-related single-item wordings. For example, we find that negative, distrust-related wordings and positive, trust-related wordings should not be pooled into an integrated variable. However, the paper will also illustrate and discuss why it is easier to disprove conceptual comparability than fully prove it. [ABSTRACT FROM AUTHOR]

We examine whether board gender diversity promotes high-quality non-GAAP disclosures. Specifically, we use two recently-developed measures that capture key characteristics of financial reporting quality, namely consistency and comparability in non-GAAP reporting. We find that gender-diverse boards are more effective at ensuring both consistency and comparability of non-GAAP earnings disclosures. Our results will help investors to understand the information communicated by non-GAAP reporting. They also will guide standard-setters and regulators as they determine standards and guidelines that lead to better outcomes for investors. [ABSTRACT FROM AUTHOR]

Purpose: Inaction inertia occurs when people are less likely to act on a similar but inferior option after missing a superior opportunity, compared to if they had not missed out. This study aims to explore how promotional formats and their sequence affect the inaction inertia effect in online shopping, under the assumption of economic equivalence. Design/methodology/approach: The authors performed two online experiments and analyzed the data by analysis of variance. Findings: The findings indicate that, under the premise of economic equivalence: Monetary promotions exhibit a higher inaction inertia effect on consumers than nonmonetary promotions. When consumers miss a more favorable promotion and subsequently encounter a relatively less attractive one presented in a different promotional format, the inaction inertia effect is lower than when reencountering the same promotion format. When consumers miss a better monetary promotion and presently encounter a relatively less attractive nonmonetary promotion, the inaction inertia effect is lower than when they miss a superior nonmonetary promotion and currently encounter a relatively less attractive monetary promotion. Originality/value: This study reveals the sequence effects of promotional formats, indicating that nonmonetary promotions following monetary ones effectively reduce inaction inertia. A strategically sequenced set of formats enhances consumer recommendations, mitigating inaction inertia. These findings open new research paths, providing insights into the impact of promotional format sequences on the inaction inertia effect. Consequently, this knowledge helps e-retailers in implementing effective promotional strategies and driving online purchases. [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Molecular methods are currently some of the best-suited technologies for implementation in insect monitoring. However, the field is developing rapidly and lacks agreement on methodology or community standards. To apply DNA-based methods in large-scale monitoring, and to gain insight across commensurate data, we need easy-to-implement standards that improve data comparability. Here, we provide three recommendations for how to improve and harmonize efforts in biodiversity assessment and monitoring via metabarcoding: (i) we should adopt the use of synthetic spike-ins, which will act as positive controls and internal standards; (ii) we should consider using several markers through a multiplex polymerase chain reaction (PCR) approach; and (iii) we should commit to the publication and transparency of all protocol-associated metadata in a standardized fashion. For (i), we provide a ready-to-use recipe for synthetic cytochrome c oxidase spike-ins, which enable between-sample comparisons. For (ii), we propose two gene regions for the implementation of multiplex PCR approaches, thereby achieving a more comprehensive community description. For (iii), we offer guidelines for transparent and unified reporting of field, wet-laboratory and dry-laboratory procedures, as a key to making comparisons between studies. Together, we feel that these three advances will result in joint quality and calibration standards rather than the current laboratory-specific proof of concepts. This article is part of the theme issue 'Towards a toolkit for global insect biodiversity monitoring'. [ABSTRACT FROM AUTHOR]

More exact information on soil nutrient management is crucial due to environmental protection, nature conservation, decreasing sources for mining, general precaution, etc. Soil magnesium (Mg) analytical methods of potassium chloride (KCl), Mehlich 3 (M3), water (WA) and cobalt hexamine (CoHex) extractions are compared with an elemental analysis and X-ray fluorescence (XRF) analysis. The ratio of the available to the total Mg content was calculated and compared on the whole dataset. The results showed that the linear regressions between all the pairs of Mg content measurement methods were significant. The linear relationship between the KCl and CoHex methods has the highest determination coefficient (R2 = 0.96), followed by WA–M3 (R2 = 0.68), M3–CoHex (R2 = 0.66) and M3–KCl (R2 = 0.60). The M3 solution demonstrated a greater capacity for extracting Mg from the soil. The second part is the analysis of the influence of CaCO3, pH, soil texture and clay content on the measurable magnesium content of soils. It was established that the extraction methods, the soil and the classification method of the soil properties affect the evaluation. These results may help through the nutrient replenishment and the melioration of soils. These results can help the examination of mineral nutrients, especially the Mg uptake. [ABSTRACT FROM AUTHOR]

Zinpentraxin alfa is a recombinant form of the human pentraxin‐2 that was studied in idiopathic pulmonary fibrosis (IPF). To improve the purity and yield of the drug material, a 2nd‐generation drug product was developed. To characterize and compare the pharmacokinetic (PK) properties of the 1st‐ and 2nd‐generation zinpentraxin alfa, PK studies were conducted in healthy volunteers (HVs). In a phase 1 randomized, double‐blind, 2‐sequence crossover, sequential 2‐stage study (ISRCTN59409907), single intravenous (IV) doses of 1st‐ and 2nd‐generation zinpentraxin alfa at 10 mg/kg were studied with a blinded interim analysis (IA) at the end of stage 1. Bioequivalence (BE) was achieved for the maximum observed plasma concentration (Cmax), but the overall exposure was higher for the 2nd‐ compared to the 1st‐generation zinpentraxin alfa. The study was stopped after stage 1 as the gating criteria were met based on the result of the blinded IA. Safety profiles were similar for the 1st‐ and 2nd‐generation drug products, and antidrug antibody (ADA) was not observed in this study. [ABSTRACT FROM AUTHOR]

Zimbabwe has implemented universal antenatal care (ANC) policies since 1980 that have significantly contributed to improvements in ANC access and early childhood mortality rates. However, Demographic and Health Surveys (DHS) and Multiple Indicator Cluster Surveys (MICS), two of Zimbabwe's main sources of health data and evidence, often provide seemingly different estimates of ANC coverage and under-five mortality rates. This creates confusion that can result in disparate policies and practices, with potential negative impacts on mother and child health in Zimbabwe. We conducted a comparability analysis of multiple DHS and MICS datasets to enhance the understanding of point estimates, temporal changes, rural–urban differences and reliability of estimates of ANC coverage and neonatal, infant and under-five mortality rates (NMR, IMR and U5MR, separately) from 2009 to 2019 in Zimbabwe. Our two samples z-tests revealed that both DHS and MICS indicated significant increases in ANC coverage and declines in IMR and U5MR but only from 2009 to 2015. NMR neither increased nor declined from 2009 to 2019. Rural–urban differences were significant for ANC coverage (2009–15 only) but not for NMR, IMR and U5MR. We found that there is a need for more precise DHS and MICS estimates of urban ANC coverage and all estimates of NMR, IMR and U5MR, and that shorter recall periods provide more reliable estimates of ANC coverage in Zimbabwe. Our findings represent new interpretations and clearer insights into progress and gaps around ANC coverage and under-five mortality rates that can inform the development, implementation, monitoring and evaluation of policy and practice responses and further research in Zimbabwe. [ABSTRACT FROM AUTHOR]

Copyright of Gazi Journal of Economics & Business is the property of Gazi Journal of Economics & Business and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Immunogenicity evaluation is a critical part of drug development. Regulatory guidelines from multiple health agencies provide recommendations for the development and validation of anti-drug antibody (ADA) assays to assess immunogenicity in clinical trials. These recommendations primarily describe an ADA method run in one bioanalytical laboratory supporting a biotherapeutic molecule; however, there are increasing instances that may necessitate the support of the ADA method being run in more than one laboratory. A program can rapidly expand into multiple clinical studies within one or multiple countries, where the most appropriate way to support the program is by having multiple laboratories perform ADA sample analysis. In addition, there may be certain country-specific challenges that may make it infeasible to transport samples outside of the country for analysis. China for example has a lengthy sample exportation process that has potential to negatively impact study timelines. If multiple laboratories analyze samples using the same ADA method, comparable method performance should be established. Here, we describe a three-way assessment of ADA assay comparability between two US-based bioanalytical laboratories and one based in China. [ABSTRACT FROM AUTHOR]

Graph theory is a mathematical framework that can be used to model and analyze complex networks. Topology plays a key role in determining the compatibility of chemical graphs. Topological indices have been widely applied in a wide range of domains, such as chemistry, biological activity prediction, environmental risk assessment, and drug design. These indices can predict aqueous solubility, dipole moment, viscosity, boiling degree, refractive index, toxicity, and surface tension, among other physicochemical characteristics. Topological descriptors also assist us in the quantitative analysis and comparison of molecules by simplifying complicated molecular information. In this paper, we have computed the first Zagreb connection index ZC1, the second Zagreb connection index ZC2, and the first modified Zagreb connection index Z C 1 * . Further, a few recently introduced Zagreb connection indices like atom-bond connectivity, geomatric-arithmatic, and hyper-Zagreb connection indices are also calculated for the melem chain MC(m), the borophene chain B 36 (m) , and the boron triangular sheet BTS(m, n). Our goal is to comprehend the molecular connections between these substances. Through the study of several mathematical methods, we discovered intriguing relationships and patterns within their structures. The primary objective of our research is to learn more about these compounds and the relationship between their molecular structures and properties. Every chemical, as we have seen, has distinct properties. The ability to predict the behavior of these molecules under different conditions might open up new research avenues and practical applications. [ABSTRACT FROM AUTHOR]

Copyright of NTU Management Review is the property of NTU Management Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study investigates whether accounting comparability, income smoothing and engagement partners affect audit risk perceived by auditors. We find that both accounting comparability and income smoothing reduce perceived audit risk and that the interaction of these two variables incrementally reduces perceived audit risk. We also find that the interaction of accounting comparability and income smoothing incrementally reduces perceived audit risk when engagement partners exert more effort in auditing. The results imply that when clients exhibit both cross‐sectional and the time‐series informativeness of financial statements, auditors lower their perceived audit risk and reduce risk premium, which decreases deadweight cost to these clients. This is especially the case when engagement partners exert more effort in auditing. To the best of our knowledge, this is the first empirical study to test the interaction effect of accounting comparability, income smoothing and engagement partners on perceived audit risk. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Erziehungswissenschaft is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Perceived pain is a multi-factorial subjective variable, commonly measured by numeric rating scales, verbal descriptive scales (VDS), or by a position on an analogue line (VAS). A major question is whether an individual’s VAS and VDS pain assessments, on the same occasion, could be comparable. The aim was to compare continuous and discretized VAS pain data with verbal descriptive pain datasets from the Oswestry Disability Index (ODI) and the European Quality of Life Scale (EQ-5D) in paired pain datasets.

Competitors often pay close attention to rivals' financial reports. For firms with high levels of proprietary information, competition may increase the costs of public disclosure. Theory suggests that such costs, which we refer to as the proprietary costs of financial reporting, may lead to strategic financial reporting. We find that financial statement comparability is decreasing in the proprietary costs of financial reporting. Our results are robust to the use of alternative measures of comparability and alternative measures of proprietary costs of financial reporting. In addition, theory suggests that financial reports will contain stronger signals of managers' private information when information asymmetry is high. We show that the negative relation between the proprietary costs of financial reporting and financial statement comparability is stronger for firms with poorer information environments. Together, our findings suggest that through the discretion afforded in Generally Accepted Accounting Principles (GAAP), managers of firms with high levels of proprietary information report in a way that reduces the comparability of their financial statements, particularly when information asymmetry is high. [ABSTRACT FROM AUTHOR]

Psychology is as diverse as it is divided: For many research questions asked, different and competing theories will often exist to answer them. Despite the value of diversity, this lack of theoretical common ground has resulted in major empirical fragmentation in psychological research (e.g., a "confetti factory" of empirical trivia), but also to a lack of attention within the research process itself to theory selection (i.e., which theory to use and why?) and theoretical integration (i.e., how can one "connect the dots"?). This article aims to offer practical guidance to researchers in psychology about how to make informed decisions on theory selection and theoretical integration. To this end, I outline the ACES (Analyzing, Comparing, Evaluating, and Synthesizing) guide, which offers a process-oriented guide toward such informed decision-making. Through its four-step structure and each step's engaging and critical lead questions, researchers actively engage in a dialog in which they systematically question and explore which theories to select (and why), and whether a synthesis of different theories is possible and appropriate. As such, the ACES guide offers a practical, theory-focused tool for researchers in psychology. [ABSTRACT FROM AUTHOR]

This letter addresses two issues in language research that are important to cognitive science: the comparability of word meanings across languages and the neglect of an integrated approach to writing systems. The first issue challenges generativist claims by emphasizing the importance of comparability of data, drawing on typologists' findings about different languages. The second issue addresses the exclusion of diverse writing systems from linguistic investigation and argues for a more extensive study of their effects on language and cognition. We argue for a refocusing of cognitive science research on linguistic diversity in all modalities to develop the most robust understanding of language and its role in human cognition more broadly. [ABSTRACT FROM AUTHOR]

To assess the usefulness of the EP31-A-IR guideline published by the Clinical and Laboratory Standards Institute (CLSI) to perform the periodic verification of results' comparability between several analyzers. Twenty-four biochemistry parameters that could be measured in different analyzers were included: albumin, alkaline phosphatase, alanine aminotransferase, amylase, aspartate aminotransferase, calcium, chloride, C-reactive protein, creatine kinase, creatinine, direct bilirubin, gamma glutamyl transferase, glucose, lactate dehydrogenase, magnesium, phosphate, potassium, sodium, total bilirubin, total cholesterol, total protein, triglycerides, urea and uric acid. In accordance with the EP31-A-IR guideline: (1) Patient samples were selected considering the concentration or activity of interest. (2) Acceptance criteria were established specifically for each concentration or activity level. A quality specification based on biological variation or on state of the art was selected, considering the analytical performance of the available technology. (3) Maximum allowable differences (MAD) between analyzers were calculated. (4) Measurements were performed as stated in appendix B of the guideline. (5) Maximum differences between analyzers were calculated. Results were considered comparable when the maximum difference was less than or equal to the MAD. For the 24 parameters evaluated, any difference between analyzers exceeded the MAD. The EP31-A-IR guideline proved to be useful for periodic verification of results' comparability. However, it must be considered that, to be practicable, it may require to adjust the acceptance criteria in accordance to the analytical performance of the available technology; as well as the number of analytical measurements conforming to the laboratory resources. [ABSTRACT FROM AUTHOR]

This article analyses the differential treatment among refugees inherent to temporary protection arrangements. What was particularly remarkable in the EU's response to displacement from Ukraine, for instance, was the free access for Ukrainians to EU territory and even free choice to seek protection in any Member State. Thus, the persons under this arrangement are better off initially, and this may seem preferable to the deterrence measures taken in response to other cases of 'mass influx' which restricted, rather than facilitated, access to protection. As it may in the longer term be better for some refugees to undergo the ordinary asylum procedure and eventually receive refugee or subsidiary protection status, temporary protection raises complex questions of differential treatment. At the same time, within the ordinary asylum procedure some EU Member States have introduced distinctions resulting in differential treatment of certain refugee categories whose need for protection is perceived to be temporary. This article positions the implementation of the various temporary protection arrangements within the general norms of non-discrimination by analysing key aspects of differential treatment and attempting to identify the boundary between lawful and unlawful distinctions. [ABSTRACT FROM AUTHOR]

While the use of electronic methods to collect patient-reported outcome data in clinical trials continues to increase, it remains the case that many patient-reported outcome measures (PROMs) have originally been developed and validated on paper. Careful consideration during the move from paper PROMs to electronic format is required to preserve the integrity of the measure and ensure a "faithful migration." Relevant literature has long called out the importance of following migration best practices during this process; nevertheless, such best practices are distributed across multiple documents. This article consolidates and builds upon existing electronic PROM implementation best practice recommendations to provide a comprehensive, up-to-date, single point of reference. It reflects the current consensus based on the significant advances in technology capabilities and knowledge gleaned from the growing evidence base on electronic migration and implementation, to balance the need for maintaining the integrity of the measure while optimizing respondent usability. It also specifies whether the practice is rooted in evidence or expert consensus, to enable those using these best practices to make informed and considered decisions when conducting migration. • This article consolidates and builds upon existing electronic patient-reported outcome measure (PROM) implementation best practices to provide a comprehensive, up-to-date, single point of reference, which reflect the significant advances in technology capabilities and knowledge gleaned from the growing evidence base on electronic migration and implementation. • For each best practice, the rationale is provided (ie, based on scientific evidence, regulatory guidance, or Electronic Clinical Outcome Assessment Consortium expert consensus), and it is classified depending on whether it risks affecting comparability, regulatory acceptability, or optimal usability, to enable a fully informed, standardized approach to electronic PROM implementation. • In cases where sufficient evidence of measurement comparability exists and these best practices have been followed, as concluded by the ISPOR Task Force Good Practices Report recommendations on evidence needed to support measurement comparability among modes of data collection for PROMs, further testing of measurement comparability between modes of data collection is not necessary. [ABSTRACT FROM AUTHOR]

Background: Cancer registries are valuable resources for cancer control and research. To justify their purpose, their data should be of satisfactory quality by being comparable internationally, complete in their coverage, valid in their values and timely in reporting. This study aimed to assess the quality of the Ratnagiri Population Based Cancer Registry's data for the years 2017-18 across the four dimensions of data quality. Methods: Regarding comparability, the registry procedure was reviewed vis-à-vis the rules they follow for cancer registry operation. We have used four methods for validity: re-abstraction and re-coding, diagnostic criteria methods-like the percentage of microscopically verified (MV%) and of death certificate only (DCO%) cases, missing information like proportion of cases of primary site unknown (PSU%) and internal validity. Semi-quantitative methods were employed for assessing completeness. Timeliness for all years of registry functioning was assessed qualitatively. Results: The overall accuracy rate of the registry was found to be 91.1% (94.7% for demographic and 88% for tumour details). Mortality to incidence ratios were found to be 0.50 for females and 0.59 for males. MV% was found to be 90.8% for males and 91.5% for females. The average number of sources per case was found to be 1.5. DCO% was found to be 2.7%. PSU% was 7.4%. Conclusion: We have positive results regarding the data's validity and comparability, but there is scope for improvement concerning completeness. Continuous training of the registry personnel and monitoring of the registry is recommended. [ABSTRACT FROM AUTHOR]

Objective: Manufacturing changes occur commonly throughout stages of biologics development and may result in product quality attribute changes. As changes in critical quality attributes have the potential to affect clinical safety and efficacy of products, it is imperative to ensure the quality and clinical performance before introducing the after-change products. Thus, we embarked on this project to understand what data have supported the manufacturing changes for licensed products with pre- and post-approval changes. Methods: We surveyed the manufacturing changes of 85 monoclonal antibodies and 10 Fc fusion proteins approved by the Food and Drug Administration as of December 25, 2021. After collecting the type and timing of changes for these products, we investigated the approaches that provided supporting data for the changes. The source documents included reports submitted by applicants and FDA's regulatory reviews. Results: Analytical comparability was assessed to support all identified manufacturing changes. Supporting clinical data were available in 92% of these manufacturing changes; including data from pharmacokinetic comparability studies alone (3%), other studies on efficacy or safety (70%) and a combination of both (19%). Clinical pharmacokinetic comparability data contributed to supporting substantial changes, such as host cell type or master cell bank changes, concentration or formulation changes, and changes from pre-filled syringes to autoinjectors, especially when introduced after completing pivotal studies. Conclusion: Our comprehensive retrospective analysis provides an understanding of the regulatory experience and industry practice, which could facilitate developing appropriate comparability approaches to support manufacturing changes in the future. [ABSTRACT FROM AUTHOR]

Introduction: In India, even with planned health services, it is difficult to reach the health goals without community participation. While Community needs assessment approach (CNAA) tools like Focussed group Discussion (FGD), Village mapping and matrix ranking have been effective in quickly gathering information, surveys have been conventionally preferred. Aim & Objective: The present study compares qualitative and quantitative methods t o understand feasibility of using CNAA tools in place of survey as an alternative tool Methodology: Mixed Method research employing Survey and CNAA methods of FGD, Village Mapping, transect walk and Matrix ranking score was carried out as a part of academic activity of National Service Scheme(NSS). Data was represented in form of percentages and frequency tables. Association was measured using Chi Square using Epi Info TM version 7.2.1software. Results: Using quantitative survey, we found that 71% used piped supply and 93.1% of the households used toilets. But 6.9% of them still preferred open fields for defecation. Amongst the participants of FGD, it was found that 90% participants preferred going to government hospitals. Comparable data found for variables like Maternal and child health indicators, Sanitation practices and burden of Non communicable diseases. Partially comparable results were found for burden of communicable diseases. Conclusion: CNAA research tools demonstrated comparability with survey in most areas of health concern and reduced the time required for conducting research without compromising the quality of results [ABSTRACT FROM AUTHOR]

The IFRS implementation has marked an important milestone in the history of accounting. Since the beginning, there have been both advocates and critics, debating whether the initial objectives were, in fact, met in practice. The present article examines whether comparability of financial statements increased between Eastern and Western European countries after IFRS adoption. The research is empirical, analysing companies before and post adoption, while bringing forward up to date concepts, beneficial for future research. Policymakers proclaim their policies are rooted in evidence and often turn to academic researchers for impartial and reliable evidence. In view of the fact that a significant number of studies have been conducted thus far, the present paper attempts to further emphasize the positive impact of IFRS implementation. [ABSTRACT FROM AUTHOR]

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Uniformity is an essential feature of financial reporting, yet its desirability has long been debated. We study a model in which firms decide whether to adopt either their locally preferred accounting methods or a common method, followed by an investor allocating capital across firms. Firms' choices of a common method are strategic complements in attaining more comparable reports. As a result, multiple equilibria may exist. Specifically, an equilibrium in which firms use their local methods always exists. However, an equilibrium in which firms adopt a common method exists if uniformity improves comparability significantly and firm-specific productivity shocks are large relative to the common productivity shock. Firms may fail to coordinate on adopting the Pareto-dominant accounting method, which may not even emerge as an equilibrium if investments exhibit substitutability. These coordination problems provide accounting regulation an opportunity to facilitate efficient capital allocation, thus providing a microfoundation for accounting measurement regulation. JEL Classifications: D02; D61; D83; H11; M40; M41; M48. [ABSTRACT FROM AUTHOR]

One approach to achieving comparable financial statements is to adhere to identical (or converged) standards, methods, models, and estimates. However, adherence to identical standards, methods, models, and estimates is impractical and contrary to current trends in standard setting. As an alternative, the FASB has proposed that satisfying the fundamental characteristics of relevance and representational faithfulness should result in higher comparability. Under this assumption, a focus on increasing the quality of the financial information that is generated by firms would be an effective means of improving comparability in financial reporting. We inquire whether this proposition is reflected in the practices of U.S. firms. Our analysis corroborates the intuition of the FASB and the notion that distinct characteristics of financial information influence accounting comparability. Our results also suggest that accounting principles can enhance comparability by encouraging high-quality valuations across diverse asset and liability classes on balance sheets and high-quality estimates of operating performance in income statements. [ABSTRACT FROM AUTHOR]

The purpose of the research is to answer the question that, despite all efforts to increase comparability at the international level, has this been achieved in the countries of Iran and the UAE? In the current research, 50 companies from Iran and 55 companies from the UAE were investigated from 2012 to 2021. To determine the comparability of financial reporting, Barth's model at the year-industry-company level, and to test hypotheses, combined/combined regression analyses and t-statistics with two independent samples were used in EViews 9 software. The research findings show that during the research period, the trend of comparability of financial reporting in the developing countries of Iran and the UAE has been increasing. The results show that the average comparability of financial reporting in Iran compared to the UAE was significantly higher. In both countries, the effect of company size on the comparability of financial reporting was positive and significant, while the effect of information asymmetry was negative and significant. In Iran, the effect of the company's growth on comparability was negative and significant, and in the UAE, it was positive and significant. In Iran, with the growth of profitability, comparability has decreased, but in the UAE, it has increased. Investigating the process of comparability in a comparative manner with other countries, as well as quantitatively calculating comparability using Barth's model, has increased the richness and development of theoretical foundations within the country

Income recognition is a very complex field that arises from the user's interest in this indicator, and it can even be the basis for errors and scams in its understanding. Even if the principles and standards are stable, the difficulty of income recognition is well known to practitioners, as economic conditions may require new experience, adaptive knowledge, and flexibility. Therefore, as the transition to the new IFRS 15 standard takes place, it is more important than ever to consider how the new IFRS 15 standard will be applied. In light of this, the study aims to suggests evaluating how to determine whether or not companies audited by the Big 4 accounting firms worldwide are aware of the implementation process of IFRS 15 and how it will impact the likelihood of the businesses' performance and profitability. Simultaneously, we wish to pinpoint the primary issues and roadblocks that could come up throughout this procedure. For this purpose, we conduct a quantitative study based on a structured questionnaire consisting of thirty questions that was distributed to the CFOs of the audited companies between 2021-2022. The results of the questionnaire on respondents' perceptions of the application of IFRS 15 are mixed. In addition to the advantages, the application of the new standard is perceived by some companies, especially those in the telecommunications sector, as a disadvantage in terms of the usefulness of additional information, the difficulty of estimating it, the level of subjectivity involved (which would affect the comparability of information) or the complexity and cost of implementation.

The article discusses the importance of standardized reporting of radiation dosimetry in radiobiology and related fields. It emphasizes the need for researchers to provide detailed information about device parameters, machine calibration, and experimental setup when using X-ray technologies. The lack of complete information in published studies has been identified as a problem, and efforts are being made to address this issue through meetings and guidelines. The article also highlights the benefits of transitioning to X-ray technologies, such as improved imaging and decreased regulatory burdens. A roundtable of experts has reached a consensus on a standardized set of parameters that researchers should include in their publications, and they urge editorial boards and funding agencies to adopt these recommendations. The document provides a list of individuals and their affiliations who have contributed to a report on radiation safety and medical physics, representing various institutions and organizations. The report covers topics related to radiation oncology, dosimetry, and nonproliferation. The authors have disclosed no conflicts of interest, and the article has been corrected with minor changes that do not affect the academic content. [Extracted from the article]