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1IAS/IFRS and financial reporting quality:Lessons from the European experience显示文摘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.Vera Palea 2013China Journal of Accounting Research2013,,4:0
2How about the reporting quality of case reports in nursing field?显示文摘BACKGROUND As a significantly important part of clinical practice,the professional nursing process can be advanced in many ways.Despite the fact that case reports are regarded to be of a lower quality grade in the hierarchy of evidence,one of the principles of evidence-based medicine is that decision-making should be based on a systematic summary of evidence.However,the evidence on the reporting characteristics of case reports in the nursing field is deficient.AIM To use the CARE guidelines to assess reporting quality and factors influencing the quality of case reports in the nursing field.METHODS Nursing science citation indexed(SCI-indexed)journals were identified from the professional website.Each of the identified journals was searched on their website for articles published before December 2017.Twenty-one sub-items on the CARE checklist were recorded as“YES”,“PARTLY”,or“NO”according to information reported by the included studies.The responses were assigned corresponding scores of 1,0.5,and 0,respectively.The overall score was the sum of the 21 sub-items and was defined as“high”(more than 15),“medium”(10.5 to 14.5),and“low”(less than 10).The means,standard deviations,odds ratios(OR),and the associated 95%confidence interval(CI)were determined using Stata 12.0 software.RESULTS Ultimately,184 case reports from 16 SCI-indexed journals were identified,with overall scores ranging from 6.5 to 18(mean=13.6±2.3).Of the included case reports,10.3%were regarded low-quality,52.7%were considered middle-quality,and 37%were regarded high-quality.There were statistical differences in the mean overall scores of the included case reports with funding versus those without funding(14.2±1.7 vs 13.6±2.4,respectively;P=0.4456)and journal impact factor<1.8 versus impact factor≥1.8(13.3±2.3 vs 13.6±2.4,respectively;P=0.4977).Five items from the CARE guidelines,5a(Patient),6(Clinical findings),8c(Diagnostic reasoning),9(Therapeutic intervention),and 11d(The main take-away lessons)were well-reported(Reporting rate more than 90%)in most of the included case reports.However,only three items,2(Keywords,OR=0.42,95%CI:0.19-0.92,P=0.03),4(Introduction,OR=0.35,95%CI:0.15-0.83,P=0.017),and 11b(The relevant medical literature,OR=0.19,95%CI:0.06-0.56,P=0.003)were considered better-reported after the CARE guidelines published in 2013.CONCLUSION The reporting quality of case reports in the nursing field apparently has not improved since the publication of the CARE guidelines.Ke-Lu Yang Cun-Cun Lu Yue Sun Yi-Tong Cai Bo Wang Yi Shang Jin-Hui Tian 2019World Journal of Clinical Cases2019,7,21:0
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