BACKGROUND Meta-analysis,a form of quantitative review,is an attempt to combine data from multiple independent studies to improve statistical power.Because of the complexity of process involved in study selection,data...BACKGROUND Meta-analysis,a form of quantitative review,is an attempt to combine data from multiple independent studies to improve statistical power.Because of the complexity of process involved in study selection,data analysis,and evaluation of bias and heterogeneity,checklists have been prepared by the Institutes of Medicine(IOM),Preferred Reporting Items for Systemic Reviews and Metaanalyses(PRISMA),and Meta-analyses of Observational Studies in Epidemiology(MOOSE)to standardize the reporting quality of a meta-analysis.AIM To use these checklists to assess the reporting quality of the coronavirus disease-2019(COVID-19)meta-analysis literature relevant to laboratory hematology.METHODS After a search of the literature 19 studies were selected for analysis,including 10 studies appearing in the preprint literature(studies that can be identified by database search but have not yet completed peer review).RESULTS The average IOM(76%of required elements completed),PRISMA(75%of required elements completed),and MOOSE(60%of required elements completed)scores enumerated demonstrated a reporting quality inferior to that of earlier reports of pathology and medicine meta-analyses.There was no statistically significant difference in performance between accepted/published and preprint studies.Comparison of the results of PRISMA and MOOSE studies demonstrated a weak positive correlation(Pearson’s correlation coefficient=0.39).CONCLUSION The most common deficits in the studies included sensitivity analysis,assessment for bias,and details of the search strategy.Although the COVID-19 laboratory hematology meta-analysis literature can be a helpful source of information,readers should be aware of these reporting quality deficits.展开更多
Background:Knee osteoarthritis is a chronic degenerative disease responsible for a substantial disease burden worldwide.Multiple protocols of systematic reviews of interventions for knee osteoarthritis have been publi...Background:Knee osteoarthritis is a chronic degenerative disease responsible for a substantial disease burden worldwide.Multiple protocols of systematic reviews of interventions for knee osteoarthritis have been published,but their reporting quality remains unknown,with potential influencing factors failing to be explored.Therefore,the present systematic review was designed to fill those gaps in our knowledge.Methods:The protocols of systematic reviews of interventions for knee osteoarthritis will be searched systematically through the PubMed and Embase online databases from inception to May 2021.Two reviewers will independently screen the literature and abstract data,and cross-check the results.The reporting quality of protocols included in the review will be evaluated using the Preferred Reporting Items for Systematic Review and Meta-analysis Protocols checklist,and potential influencing factors(e.g.,methodologist involvement and number of authors)for reporting quality will be explored using univariable and multivariable linear regression methods.The general information of the protocols included in the review will be reported qualitatively.Excel 2019 and Stata 13.0 software will be used to manage and analyze the data.P-values<0.05 will be considered statistically significant.Results:The results of this methodological systematic review will be submitted to a peer-reviewed journal for publication.Conclusion:The systematic review will provide evidence of the reporting quality of protocols of systematic reviews of interventions for knee osteoarthritis.The evidence from the present review will be available to inform the reporting of future protocols.展开更多
This paper examines the effects of firm structure on the financial reporting quality of Nigerian-quoted manufacturing firms by using assets, the leverage, the share dispersion, and the residuals of the modified Edward...This paper examines the effects of firm structure on the financial reporting quality of Nigerian-quoted manufacturing firms by using assets, the leverage, the share dispersion, and the residuals of the modified Edward Bell Ohlson （EBO） model as proxies of firm structure and the financial reporting quality respectively. The data are extracted from 12 sample firms representing 50% （as the population of the study） of all the quoted manufacturing companies in Nigeria. A multiple regression is used as a tool of analysis for the study. The result reveals a strongly positive relationship between the firm structure and the financial reporting quality of the quoted manufacturing firms in Nigeria. Therefore, it is recommended among others that the regulators should enforce more on the financial statement disclosure and transparency among companies quoted on the Nigerian Stock Exchange （NSE）, in order to ensure a higher quality of the financial reporting展开更多
Background:To appraise the reporting quality of systematic reviews as well as meta-analyses of cognitive interventions among Alzheimer's disease using the PRISMA statement,and to investigate the related factors in...Background:To appraise the reporting quality of systematic reviews as well as meta-analyses of cognitive interventions among Alzheimer's disease using the PRISMA statement,and to investigate the related factors influencing the reporting quality.Method:Web of Science,Pubmed,Embase,Medline,as well as Cochrane Library were searched to collect the systematic reviews as well as meta-analyses of cognitive interventions among Alzheimer's disease from inception to September 17th 2019.The PRISMA statement was used to appraise their reporting quality and investigate the compliance with each PRISMA item.Furthermore,the potential factors affecting the reporting quality were analyzed based on the univariate analysis.Results:Seventeen articles were included.The mean compliance with the PRISMA statement was 74.86% and the standard deviation was 0.13.The univariate analysis indicated that the number of authors(P=0.019)might be a factor affecting the reporting quality.However,the journal impact factor(P=0.133),the number of studies included(P=0.170),the number of databases retrieved(P=0.201),funding report(P=0.228),and original studies(randomized controlled trials only)(P=0.322)might not affect the reporting quality.Conclusion:The overall reporting quality was high,but the compliance with the 11 PRISMA items,such as"structured summary"and"protocol and registration"was low.Future research should focus on adequate reporting of these items in the hope that readers will be better able to discern the accuracy and reliability of relevant information and make correct decisions.展开更多
Aims:The study aimed to comprehensively search the systematic reviews and meta-analyses on quality of life in colorectal cancer patients with enterostomy in China and strictly evaluate the reporting quality,to promote...Aims:The study aimed to comprehensively search the systematic reviews and meta-analyses on quality of life in colorectal cancer patients with enterostomy in China and strictly evaluate the reporting quality,to promote the clinical transformation and implementation of evidence-based evidence on quality of life in colorectal cancer patients with enterostomy.Method:Cnki,Wanfang and VIP databases were comprehensively searched from the database construction to September 15,2021,to find the meta-analyses on quality of life in colorectal cancer patients with enterostomy in China.We used the PRISMA statement to evaluate their reporting quality rigorously.Results:9 articles were included in this study.Their PRISMA scores ranged from 18 to 24,with an average score of 20.44.The reporting rate of PRISMA in 9 articles was 70.37%to 88.89%.The 27 PRISMA items had a 0-100%reporting rate.Conclusion:The reporting quality of meta-analyses on quality of life in colorectal cancer patients with enterostomy in China is ideal.However,there are still 8 PRISMA items with a reporting rate of less than 70%,which need to be further improved in future research.展开更多
Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the ...Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.展开更多
Background:The increasing number of Alzheimer’s Disease has become a global health issue.Whether randomized controlled trials are fully reported has an immediate effect on the translation as well as implementation of...Background:The increasing number of Alzheimer’s Disease has become a global health issue.Whether randomized controlled trials are fully reported has an immediate effect on the translation as well as implementation of research conclusions.However,the overall reporting quality of randomized controlled trials for cognitive interventions among Alzheimer’s Disease is unclear.Methods:Randomized controlled trials of cognitive inter-ventions among Alzheimer’s Dementia were searched from Cnki,Embase,Pubmed,Web of Science,WanFang Data,Cochrane Library,and VIP from their inception to December9th 2019.Firstly,the average CONSORT(Consolidated Standards of Reporting Trials)compliance of randomized controlled trials for cognitive interventions among Alzheimer’s Disease was estab-lished.Secondly,the compliance of per CONSORT item was calculated.Furthermore,the possible factors that determine the reporting quality were explored using univariate analysis and binary logistic regression.Results:A total of 55 studies were included.Mean CONSORT compliance of randomized controlled trials was 57.16%and standard deviation was 0.11.Univariate analysis showed that journal impact factor(p<0.001),sample size(p=0.002)as well as number of authors(p<0.001)were statistically significant,but post-2010 publication(p=0.206)as well as reporting of funding(p=0.221)had no significance.However,none of the above factors had statistical significance in binary logistic regression.Conclusions:The overall reporting quality was low,which would not be conducive to the evidence transformation and implementation.Furthermore,the reporting quality was not probably affected by aforementioned factors.展开更多
This study employs the Mainland-Hong Kong Stock Connect pilot program in China to investigate the influence of stock market liberalization on firm-level financial reporting quality(FRQ).First,through a staggered diffe...This study employs the Mainland-Hong Kong Stock Connect pilot program in China to investigate the influence of stock market liberalization on firm-level financial reporting quality(FRQ).First,through a staggered difference-indifference specification strategy,we find that eligible firms experience a significant improvement in FRQ,as measured by a composite proxy of accrual earnings management,real activities manipulation,and financial report restatement.Second,cross-sectional analyses suggest that the effect is stronger when firms are headquartered in regions with weaker institutional environments,characterized by lower judicial efficiency and less developed financial markets.We also show that the impact is more pronounced when firms face less external pressure and possess more effective corporate governance before stock market liberalization.Third,further evidence highlights that augmented FRQ is associated with a reduction in regulatory compliance costs,an improvement in stock price efficiency,and a mitigation of financing constraints.Collectively,we shed new light on the role of stock market liberalization in shaping firms’financial reporting behavior.展开更多
OBJECTIVE: To evaluate the reporting quality of randomized controlled trials(RCT) that compared Bo's abdominal acupuncture with conventional body acupuncture, and compare the efficacy and safetybetweenthembyperfor...OBJECTIVE: To evaluate the reporting quality of randomized controlled trials(RCT) that compared Bo's abdominal acupuncture with conventional body acupuncture, and compare the efficacy and safetybetweenthembyperforminga Meta-analysis.METHODS: All RCTs comparing Bo's abdominalacupuncture with conventional body acupuncture were included. English and Chinese databases were searched from their respective inceptions to March 2014. The reporting quality was assessed according to the "Consolidated Standards of Reporting Trials"(CONSORT) checklist for parallel RCTs and the revised "Standards for Reporting Interventions in Clinical Trials of Acupuncture"(STRICTA). A Meta-analysis was conducted to synthesize the effect sizes,and publication bias was evaluated by the Egger linear regression test using Stata.RESULTS: Ninety-seven studies were included, of which most lacked adequate reporting information, and 80.4% showed that the efficacy of abdominal acupuncture is superior to conventional body acupuncture, especially for the following diseases:lumbar disc herniation, cervical spondylosis, omarthritis and cervical vertigo, except simple obesity.Effect-sizes were controversial when evaluating different outcomes.CONCLUSION: The international standard CONSORT statement and STRICTA guidelines should be strictly applied when reporting acupuncture RCTs in the future. Abdominal acupuncture appears to be more effective compared with conventional body acupuncture for some diseases. However, further high quality blind RCTs using validated outcomeindexesandstandardreportingarewarranted.展开更多
Evidence obtained from randomized controlled trials （RCTs） has been generally accepted as the gold standard in the evaluation of clinical effectiveness. Readers need to understand the trial design, implement...Evidence obtained from randomized controlled trials （RCTs） has been generally accepted as the gold standard in the evaluation of clinical effectiveness. Readers need to understand the trial design, implementation, results, analysis and interpretation, so as to fully Jnderstand the results of RCTs. Thus, the investigators of RCTs have to report these items in a complete, accurate and clear manner. Since 1998, we have conducted several evaluations on the reporting quality of RCTs published in Chinese journals on traditional Chinese medicine （TCM） and results have shown that there is an urgent need for higher quality RCTs on TCM.展开更多
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting.In doing so,it adopts the perspective of stock market investors and focuses on value-relevance research.The ...This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting.In doing so,it adopts the perspective of stock market investors and focuses on value-relevance research.The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules.This allows investigating whether,and to what extent,accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting.This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world,and many others are likely to adopt them in the near future.展开更多
In this study, we investigate the association between financial reporting quality and a firm＇s deviation from its optimal capital structure. We find that a firm＇s deviation from its optimal capital structure is decr...In this study, we investigate the association between financial reporting quality and a firm＇s deviation from its optimal capital structure. We find that a firm＇s deviation from its optimal capital structure is decreasing in financial reporting quality. The results suggest that high-quality financial reporting helps to reduce a firm＇s deviation from its optimal capital structure. In addition, we document that the relationship is intensified in non-SOEs, in which financial reporting quality plays a more crucial role. Furthermore, we find that bank connections diminish the role of financial reporting quality in optimal capital structure. Our results hold when we control for potential endogeneity in financial reporting quality and capital structure decisions. Our study contributes to both financial reporting quality and capital structure literature. We also contribute to the literature on informal contracts in organizational decision-making.展开更多
Objective： To evaluate and compare the reports＇ qualities of acupuncture randomized controlled trials （RCTs） conducted in China before and after the implementation of two guidelines, i.e., the Consolidated Standar...Objective： To evaluate and compare the reports＇ qualities of acupuncture randomized controlled trials （RCTs） conducted in China before and after the implementation of two guidelines, i.e., the Consolidated Standards of Reporting Trials （CONSORT） statement and the Standards for Reporting Interventions in Controlled Trials of Acupuncture （STRICTA）. Methods： Proportions of studies that reported CONSORT and STRICTA items were compared for the years before and after implementation of these two guidelines. In addition, the total score of each item＇s reporting were calculated and reported differences during different date ranges were compared. Results： For CONSORT items （maximum score 8）, there was evidence of a slight improvement in reporting between 1994-1995 and 1999-2000 combined （2.5 ± 0.6） and 2004-2006 and 2009-2010 combined （3.0 ± 0.9; difference 0.4, 95% confidence interval, 0.3 to 0.6, P〈0.01）. For STRICTA items （maximum score 17）, there was evidence that a slight improvement in reporting between 1994-1995 and 1999-2000 combined （8.6±2.1） and 2004-2005 and 2009-2010 combined （10.1 ±1.8; difference 1.5, 95% confidence interval, 1.1 to 1.9, P〈0.01）. Conclusion： Quality of reporting for RCTs of acupuncture treatment conducted in China have generally improved since the introduction of the STRICTA and CONSORT guidelines.展开更多
Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices...Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices.There are apprehensions about EIA meeting its basic objectives while project proponents continue to treat EIA as an impediment to development.Governments tend to adopt a“practical”approach,sacrificing pillars of EIA and overlooking the prime objective of environmental protection.Based on an extensive literature study and the author’s long EIA-related experience,some key workable practices for the EIA process are elaborated.Meticulous scoping using different sets of lenses,spotlighting significant impacts to determine the breadth and depth of EIA reports for focussed EIAs,robust EIA review and decision-making,commitment from the regulators for environmental protection,and use of strategic planning,strategic environmental assessment,and tiering practices are expected to address scholars’apprehensions and project proponents’concerns.展开更多
Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to ...Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to review the development of RGs of Chinese medicine(CM)and to provide recommen-dations for improvement.Methods:Through a systematic search of the Enhancing the QUAlity and Transparency Of health Research(EQUATOR)Network and electronic databases up to January 1,2022,we identified a total of 15 RGs of CM,and further summarized their characteristics and applications.In addition,we reviewed the development of international RGs and analyzed its impact for CM.Results:Compared with the generic RGs,the reporting standards of CM have been rapidly developed over the last 10 years,of which 57%were issued in recent 3 years(2019-2021).Currently,the system of RGs of CM has been established,especially for clinical trials,including various CM interventions and covering the guidelines from trial registration,protocol,results publication to the evidence synthesis and clinical practice guideline.However,the application of RGs of CM is suboptimal.Conclusion:It is necessary to take further measures to promote practical application,improve journals’endorsement,and establish quality monitoring procedures for RGs of CM in the future.展开更多
The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major me...The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
Ownership structure is brand-new to the reform of Chinese state-owned enterprises, and also a problem that urgently need to study. Because the reform wasn＇t entire, the ownership structure of Chinese listed companies...Ownership structure is brand-new to the reform of Chinese state-owned enterprises, and also a problem that urgently need to study. Because the reform wasn＇t entire, the ownership structure of Chinese listed companies looks freakish. That is to say, the ownership is highly concentrated in the state, who has just no tangible rights to control the business, which results in ＂insider control＂, ＂owner absence＂, ＂duality of manager and chairman＂, and so on. At the same time, such an ownership structure is unavoidable to supply inducement to the people who has relative benefits in it, and it eventually affects the quality of their financial reports. This paper empirically studies the ownership structure of Chinese listed companies and their characteristics in the actual situation, and finally puts forward some suggestions on how to improve the quality of the financial reports from the ownership structure approach.展开更多
This report on China's food quality and food security situation aims to put at ease the hearts of consumers at home and abroad. It will convey that China is a responsible country with an effective system for safeg...This report on China's food quality and food security situation aims to put at ease the hearts of consumers at home and abroad. It will convey that China is a responsible country with an effective system for safeguarding every link in the food export chain. Hence, a few bad incidents should not be regarded as representative of all Chinese food exports. According to the report, last year's food exports were over 99 percent up-to-standard. The Chinese government has always taken food safety seriously because it concerns people's health, the market's credibility and the country's image. In recent years efforts have been made by concerned authorities to tighten industry regulations, step-up legislation and law enforcement and improve the supervision of food quality. Furthermore, the country has vowed to take severe measures to punish corporate culprits, including blacklisting them and imposing export bans. To improve its administration in food quality and safety and promote international trade in food products, the country has also been keen on borrowing successful experiences from other countries and has actively engaged in international co-operation.展开更多
Aims:The purpose of this study is to assess the report quality for systematic reviews of music intervention in Alzheimer’s Disease,and reveal their compliance with PRISMA,to facilitate evidence transformation.Method:...Aims:The purpose of this study is to assess the report quality for systematic reviews of music intervention in Alzheimer’s Disease,and reveal their compliance with PRISMA,to facilitate evidence transformation.Method:We searched Web of Science,PubMed,Cochrane Library,and Embase databases to collect systematic reviews and metaanalyses of music intervention for Alzheimer’s Disease.The PRISMA was used to assess their report quality.Furthermore,the compliance with each PRISMA item was explored.Compliance with PRISMA above 70%was considered adequately reported.Results:A total of 18 articles were included in this study.Of them,11 articles had compliance with PRISMA greater than 70%.Furthermore,of the 27 PRISMA items,14 had more than 70%compliance with PRISMA.Conclusion:The overall report quality for systematic reviews of music intervention in Alzheimer’s Disease was good.However,the compliance with each PRISMA item,such as“structured summary”and“protocol and registration”,could be further improved.展开更多
文摘BACKGROUND Meta-analysis,a form of quantitative review,is an attempt to combine data from multiple independent studies to improve statistical power.Because of the complexity of process involved in study selection,data analysis,and evaluation of bias and heterogeneity,checklists have been prepared by the Institutes of Medicine(IOM),Preferred Reporting Items for Systemic Reviews and Metaanalyses(PRISMA),and Meta-analyses of Observational Studies in Epidemiology(MOOSE)to standardize the reporting quality of a meta-analysis.AIM To use these checklists to assess the reporting quality of the coronavirus disease-2019(COVID-19)meta-analysis literature relevant to laboratory hematology.METHODS After a search of the literature 19 studies were selected for analysis,including 10 studies appearing in the preprint literature(studies that can be identified by database search but have not yet completed peer review).RESULTS The average IOM(76%of required elements completed),PRISMA(75%of required elements completed),and MOOSE(60%of required elements completed)scores enumerated demonstrated a reporting quality inferior to that of earlier reports of pathology and medicine meta-analyses.There was no statistically significant difference in performance between accepted/published and preprint studies.Comparison of the results of PRISMA and MOOSE studies demonstrated a weak positive correlation(Pearson’s correlation coefficient=0.39).CONCLUSION The most common deficits in the studies included sensitivity analysis,assessment for bias,and details of the search strategy.Although the COVID-19 laboratory hematology meta-analysis literature can be a helpful source of information,readers should be aware of these reporting quality deficits.
基金The authors did not receive any funding for this study.
文摘Background:Knee osteoarthritis is a chronic degenerative disease responsible for a substantial disease burden worldwide.Multiple protocols of systematic reviews of interventions for knee osteoarthritis have been published,but their reporting quality remains unknown,with potential influencing factors failing to be explored.Therefore,the present systematic review was designed to fill those gaps in our knowledge.Methods:The protocols of systematic reviews of interventions for knee osteoarthritis will be searched systematically through the PubMed and Embase online databases from inception to May 2021.Two reviewers will independently screen the literature and abstract data,and cross-check the results.The reporting quality of protocols included in the review will be evaluated using the Preferred Reporting Items for Systematic Review and Meta-analysis Protocols checklist,and potential influencing factors(e.g.,methodologist involvement and number of authors)for reporting quality will be explored using univariable and multivariable linear regression methods.The general information of the protocols included in the review will be reported qualitatively.Excel 2019 and Stata 13.0 software will be used to manage and analyze the data.P-values<0.05 will be considered statistically significant.Results:The results of this methodological systematic review will be submitted to a peer-reviewed journal for publication.Conclusion:The systematic review will provide evidence of the reporting quality of protocols of systematic reviews of interventions for knee osteoarthritis.The evidence from the present review will be available to inform the reporting of future protocols.
文摘This paper examines the effects of firm structure on the financial reporting quality of Nigerian-quoted manufacturing firms by using assets, the leverage, the share dispersion, and the residuals of the modified Edward Bell Ohlson （EBO） model as proxies of firm structure and the financial reporting quality respectively. The data are extracted from 12 sample firms representing 50% （as the population of the study） of all the quoted manufacturing companies in Nigeria. A multiple regression is used as a tool of analysis for the study. The result reveals a strongly positive relationship between the firm structure and the financial reporting quality of the quoted manufacturing firms in Nigeria. Therefore, it is recommended among others that the regulators should enforce more on the financial statement disclosure and transparency among companies quoted on the Nigerian Stock Exchange （NSE）, in order to ensure a higher quality of the financial reporting
基金supported by National Natural Science Foundation of China(No.81603565).
文摘Background:To appraise the reporting quality of systematic reviews as well as meta-analyses of cognitive interventions among Alzheimer's disease using the PRISMA statement,and to investigate the related factors influencing the reporting quality.Method:Web of Science,Pubmed,Embase,Medline,as well as Cochrane Library were searched to collect the systematic reviews as well as meta-analyses of cognitive interventions among Alzheimer's disease from inception to September 17th 2019.The PRISMA statement was used to appraise their reporting quality and investigate the compliance with each PRISMA item.Furthermore,the potential factors affecting the reporting quality were analyzed based on the univariate analysis.Results:Seventeen articles were included.The mean compliance with the PRISMA statement was 74.86% and the standard deviation was 0.13.The univariate analysis indicated that the number of authors(P=0.019)might be a factor affecting the reporting quality.However,the journal impact factor(P=0.133),the number of studies included(P=0.170),the number of databases retrieved(P=0.201),funding report(P=0.228),and original studies(randomized controlled trials only)(P=0.322)might not affect the reporting quality.Conclusion:The overall reporting quality was high,but the compliance with the 11 PRISMA items,such as"structured summary"and"protocol and registration"was low.Future research should focus on adequate reporting of these items in the hope that readers will be better able to discern the accuracy and reliability of relevant information and make correct decisions.
基金supported by National Natural Science Foundation of China(No.81603565)Tianjin University of Traditional Chinese Medicine Postgraduate Research Innovation Project(YJSKC-20201032).
文摘Aims:The study aimed to comprehensively search the systematic reviews and meta-analyses on quality of life in colorectal cancer patients with enterostomy in China and strictly evaluate the reporting quality,to promote the clinical transformation and implementation of evidence-based evidence on quality of life in colorectal cancer patients with enterostomy.Method:Cnki,Wanfang and VIP databases were comprehensively searched from the database construction to September 15,2021,to find the meta-analyses on quality of life in colorectal cancer patients with enterostomy in China.We used the PRISMA statement to evaluate their reporting quality rigorously.Results:9 articles were included in this study.Their PRISMA scores ranged from 18 to 24,with an average score of 20.44.The reporting rate of PRISMA in 9 articles was 70.37%to 88.89%.The 27 PRISMA items had a 0-100%reporting rate.Conclusion:The reporting quality of meta-analyses on quality of life in colorectal cancer patients with enterostomy in China is ideal.However,there are still 8 PRISMA items with a reporting rate of less than 70%,which need to be further improved in future research.
文摘Corporate governance is designed to stimulate the investment environment and to create a stable financial situation in the capital markets by increasing the level of reliability,transparency,and accountability at the firm level.This study aims to examine whether corporate governance leads to higher quality financial reporting.This research has been performed using companies listed on Borsastanbul(BIST).For this purpose,two samples from the publicly held companies on BIST,which are included in the Corporate Governance Index and which are not included in this index,have been formed.Thus,we examined whether there is any difference between the financial reporting quality of the companies listed in Borsastanbul Corporate Governance Index and the financial reporting quality of the enterprises that are not included in this index.Since the quality of financial reporting is a multi-dimensional concept,it can be evaluated by different measurement methods focusing on different dimensions in the literature.One of these approaches used to measure the quality of financial reporting is the quality of earnings.The evaluation of the financial reporting quality of the enterprises included in the BIST Corporate Governance Index and the enterprises not included in the index were evaluated through different methods to compare two different samples in the context of the earnings quality approach.Panel data analysis was used to evaluate the financial reporting quality of the two samples by means of earnings quality methods.The data related to the models used in the assessment of financial reporting quality were obtained from the Public Disclosure Platform(KAP)and Equity RT database.The research covers 72 enterprises,36 of which are in the Corporate Governance Index and 36 of which are not in the Corporate Governance Index.
基金National Natural Science Foundation of China(No.81603565)Tianjin University of Traditional Chinese Medicine Postgraduate Research Innovation Project(YJSKC-20201032).
文摘Background:The increasing number of Alzheimer’s Disease has become a global health issue.Whether randomized controlled trials are fully reported has an immediate effect on the translation as well as implementation of research conclusions.However,the overall reporting quality of randomized controlled trials for cognitive interventions among Alzheimer’s Disease is unclear.Methods:Randomized controlled trials of cognitive inter-ventions among Alzheimer’s Dementia were searched from Cnki,Embase,Pubmed,Web of Science,WanFang Data,Cochrane Library,and VIP from their inception to December9th 2019.Firstly,the average CONSORT(Consolidated Standards of Reporting Trials)compliance of randomized controlled trials for cognitive interventions among Alzheimer’s Disease was estab-lished.Secondly,the compliance of per CONSORT item was calculated.Furthermore,the possible factors that determine the reporting quality were explored using univariate analysis and binary logistic regression.Results:A total of 55 studies were included.Mean CONSORT compliance of randomized controlled trials was 57.16%and standard deviation was 0.11.Univariate analysis showed that journal impact factor(p<0.001),sample size(p=0.002)as well as number of authors(p<0.001)were statistically significant,but post-2010 publication(p=0.206)as well as reporting of funding(p=0.221)had no significance.However,none of the above factors had statistical significance in binary logistic regression.Conclusions:The overall reporting quality was low,which would not be conducive to the evidence transformation and implementation.Furthermore,the reporting quality was not probably affected by aforementioned factors.
文摘This study employs the Mainland-Hong Kong Stock Connect pilot program in China to investigate the influence of stock market liberalization on firm-level financial reporting quality(FRQ).First,through a staggered difference-indifference specification strategy,we find that eligible firms experience a significant improvement in FRQ,as measured by a composite proxy of accrual earnings management,real activities manipulation,and financial report restatement.Second,cross-sectional analyses suggest that the effect is stronger when firms are headquartered in regions with weaker institutional environments,characterized by lower judicial efficiency and less developed financial markets.We also show that the impact is more pronounced when firms face less external pressure and possess more effective corporate governance before stock market liberalization.Third,further evidence highlights that augmented FRQ is associated with a reduction in regulatory compliance costs,an improvement in stock price efficiency,and a mitigation of financing constraints.Collectively,we shed new light on the role of stock market liberalization in shaping firms’financial reporting behavior.
基金Guangdong Provincial Science&Technology Department and the Guangdong Provincial Academy of Chinese Medical Sciences(Development of Evidence-based Knowledge Management System for Traditional Chinese Medicine,No.2012A032500009)
文摘OBJECTIVE: To evaluate the reporting quality of randomized controlled trials(RCT) that compared Bo's abdominal acupuncture with conventional body acupuncture, and compare the efficacy and safetybetweenthembyperforminga Meta-analysis.METHODS: All RCTs comparing Bo's abdominalacupuncture with conventional body acupuncture were included. English and Chinese databases were searched from their respective inceptions to March 2014. The reporting quality was assessed according to the "Consolidated Standards of Reporting Trials"(CONSORT) checklist for parallel RCTs and the revised "Standards for Reporting Interventions in Clinical Trials of Acupuncture"(STRICTA). A Meta-analysis was conducted to synthesize the effect sizes,and publication bias was evaluated by the Egger linear regression test using Stata.RESULTS: Ninety-seven studies were included, of which most lacked adequate reporting information, and 80.4% showed that the efficacy of abdominal acupuncture is superior to conventional body acupuncture, especially for the following diseases:lumbar disc herniation, cervical spondylosis, omarthritis and cervical vertigo, except simple obesity.Effect-sizes were controversial when evaluating different outcomes.CONCLUSION: The international standard CONSORT statement and STRICTA guidelines should be strictly applied when reporting acupuncture RCTs in the future. Abdominal acupuncture appears to be more effective compared with conventional body acupuncture for some diseases. However, further high quality blind RCTs using validated outcomeindexesandstandardreportingarewarranted.
文摘Evidence obtained from randomized controlled trials （RCTs） has been generally accepted as the gold standard in the evaluation of clinical effectiveness. Readers need to understand the trial design, implementation, results, analysis and interpretation, so as to fully Jnderstand the results of RCTs. Thus, the investigators of RCTs have to report these items in a complete, accurate and clear manner. Since 1998, we have conducted several evaluations on the reporting quality of RCTs published in Chinese journals on traditional Chinese medicine （TCM） and results have shown that there is an urgent need for higher quality RCTs on TCM.
基金financial reporting under IAS/IFRS in the European Union in support of the European Financial Reporting Advisory Group’s (EFRAG) activity
文摘This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting.In doing so,it adopts the perspective of stock market investors and focuses on value-relevance research.The adoption of IAS/IFRS in Europe is an example of accounting standardization among countries with different institutional frameworks and enforcement rules.This allows investigating whether,and to what extent,accounting regulation per se can affect the quality of financial reporting and leads to convergence in financial reporting.This is a key issue for standard setting purposes as IAS/IFRS have been adopted in very diverse countries all over the world,and many others are likely to adopt them in the near future.
文摘In this study, we investigate the association between financial reporting quality and a firm＇s deviation from its optimal capital structure. We find that a firm＇s deviation from its optimal capital structure is decreasing in financial reporting quality. The results suggest that high-quality financial reporting helps to reduce a firm＇s deviation from its optimal capital structure. In addition, we document that the relationship is intensified in non-SOEs, in which financial reporting quality plays a more crucial role. Furthermore, we find that bank connections diminish the role of financial reporting quality in optimal capital structure. Our results hold when we control for potential endogeneity in financial reporting quality and capital structure decisions. Our study contributes to both financial reporting quality and capital structure literature. We also contribute to the literature on informal contracts in organizational decision-making.
基金Supported by National Natural Science Foundation for Distinguished Young Scholars of China(No.81303069)
文摘Objective： To evaluate and compare the reports＇ qualities of acupuncture randomized controlled trials （RCTs） conducted in China before and after the implementation of two guidelines, i.e., the Consolidated Standards of Reporting Trials （CONSORT） statement and the Standards for Reporting Interventions in Controlled Trials of Acupuncture （STRICTA）. Methods： Proportions of studies that reported CONSORT and STRICTA items were compared for the years before and after implementation of these two guidelines. In addition, the total score of each item＇s reporting were calculated and reported differences during different date ranges were compared. Results： For CONSORT items （maximum score 8）, there was evidence of a slight improvement in reporting between 1994-1995 and 1999-2000 combined （2.5 ± 0.6） and 2004-2006 and 2009-2010 combined （3.0 ± 0.9; difference 0.4, 95% confidence interval, 0.3 to 0.6, P〈0.01）. For STRICTA items （maximum score 17）, there was evidence that a slight improvement in reporting between 1994-1995 and 1999-2000 combined （8.6±2.1） and 2004-2005 and 2009-2010 combined （10.1 ±1.8; difference 1.5, 95% confidence interval, 1.1 to 1.9, P〈0.01）. Conclusion： Quality of reporting for RCTs of acupuncture treatment conducted in China have generally improved since the introduction of the STRICTA and CONSORT guidelines.
文摘Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices.There are apprehensions about EIA meeting its basic objectives while project proponents continue to treat EIA as an impediment to development.Governments tend to adopt a“practical”approach,sacrificing pillars of EIA and overlooking the prime objective of environmental protection.Based on an extensive literature study and the author’s long EIA-related experience,some key workable practices for the EIA process are elaborated.Meticulous scoping using different sets of lenses,spotlighting significant impacts to determine the breadth and depth of EIA reports for focussed EIAs,robust EIA review and decision-making,commitment from the regulators for environmental protection,and use of strategic planning,strategic environmental assessment,and tiering practices are expected to address scholars’apprehensions and project proponents’concerns.
基金supported by the Chinese Medicine Development Fund,Hong Kong,China(20B2/027A).
文摘Objective:Reporting research is as important a part of a study as its design or analysis.Reporting guidelines(RGs)provide structured advice on how to report research studies clearly and adequately.This study aimed to review the development of RGs of Chinese medicine(CM)and to provide recommen-dations for improvement.Methods:Through a systematic search of the Enhancing the QUAlity and Transparency Of health Research(EQUATOR)Network and electronic databases up to January 1,2022,we identified a total of 15 RGs of CM,and further summarized their characteristics and applications.In addition,we reviewed the development of international RGs and analyzed its impact for CM.Results:Compared with the generic RGs,the reporting standards of CM have been rapidly developed over the last 10 years,of which 57%were issued in recent 3 years(2019-2021).Currently,the system of RGs of CM has been established,especially for clinical trials,including various CM interventions and covering the guidelines from trial registration,protocol,results publication to the evidence synthesis and clinical practice guideline.However,the application of RGs of CM is suboptimal.Conclusion:It is necessary to take further measures to promote practical application,improve journals’endorsement,and establish quality monitoring procedures for RGs of CM in the future.
文摘The International Accounting Standards Board （IASB） and the Financial Accounting Standards Board （FASB） stress the importance of high-quality ＇financial reports. From a scientific point of view, however, major methodological drawbacks can arise when trying to arrive at a comprehensive assessment and evaluation of the decision usefulness of financial reports. In this conceptually-based exploratory study, the authors construct a 33-item index aimed at operationalizing decision usefulness in terms of the fundamental and enhancing qualitative characteristics laid out in the conceptual framework （CF） of the IASB （2010）. Using a matched-pairs sample design, which includes 70 UK annual reports and 70 US 10-K reports for 2010, the results of test-retest and inter-rater reliability tests show that these multiple items, which were based on items used in previous research, can be measured in a reliable manner. At the same time, the results of an exploratory factor analysis indicate that the IASB qualitative characteristics cannot be measured separately when the 33-item index is applied. At an aggregate level, the results of paired-sample t-tests reveal that UK reports score on average higher than US 10-K reports, which suggests that the overall quality of UK reports is better. The findings of this study add to the existing literature on the empirical evaluation of the effects of international accounting standards, showing that, as compared with 10-K reports, UK annual reports provide more information on topics such as corporate social responsibility （CSR）, corporate governance, and annual bonus schemes. On the other hand, US reports outperform UK reports with respect to the content of fair value information, cash flow statements, off-balance financing, and audit reporting.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
文摘Ownership structure is brand-new to the reform of Chinese state-owned enterprises, and also a problem that urgently need to study. Because the reform wasn＇t entire, the ownership structure of Chinese listed companies looks freakish. That is to say, the ownership is highly concentrated in the state, who has just no tangible rights to control the business, which results in ＂insider control＂, ＂owner absence＂, ＂duality of manager and chairman＂, and so on. At the same time, such an ownership structure is unavoidable to supply inducement to the people who has relative benefits in it, and it eventually affects the quality of their financial reports. This paper empirically studies the ownership structure of Chinese listed companies and their characteristics in the actual situation, and finally puts forward some suggestions on how to improve the quality of the financial reports from the ownership structure approach.
文摘This report on China's food quality and food security situation aims to put at ease the hearts of consumers at home and abroad. It will convey that China is a responsible country with an effective system for safeguarding every link in the food export chain. Hence, a few bad incidents should not be regarded as representative of all Chinese food exports. According to the report, last year's food exports were over 99 percent up-to-standard. The Chinese government has always taken food safety seriously because it concerns people's health, the market's credibility and the country's image. In recent years efforts have been made by concerned authorities to tighten industry regulations, step-up legislation and law enforcement and improve the supervision of food quality. Furthermore, the country has vowed to take severe measures to punish corporate culprits, including blacklisting them and imposing export bans. To improve its administration in food quality and safety and promote international trade in food products, the country has also been keen on borrowing successful experiences from other countries and has actively engaged in international co-operation.
基金supported by National Natural Science Foundation of China(No.81603565)Tianjin University of Traditional Chinese Medicine Postgraduate Research Innovation Project(YJSKC-20201032).
文摘Aims:The purpose of this study is to assess the report quality for systematic reviews of music intervention in Alzheimer’s Disease,and reveal their compliance with PRISMA,to facilitate evidence transformation.Method:We searched Web of Science,PubMed,Cochrane Library,and Embase databases to collect systematic reviews and metaanalyses of music intervention for Alzheimer’s Disease.The PRISMA was used to assess their report quality.Furthermore,the compliance with each PRISMA item was explored.Compliance with PRISMA above 70%was considered adequately reported.Results:A total of 18 articles were included in this study.Of them,11 articles had compliance with PRISMA greater than 70%.Furthermore,of the 27 PRISMA items,14 had more than 70%compliance with PRISMA.Conclusion:The overall report quality for systematic reviews of music intervention in Alzheimer’s Disease was good.However,the compliance with each PRISMA item,such as“structured summary”and“protocol and registration”,could be further improved.
