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
BACKGROUND Operative reports(OP-Rs)are essential for communication among healthcare providers.They require accuracy and completeness to serve as a quality indicator of patient care.Objective assessment of primary tota...BACKGROUND Operative reports(OP-Rs)are essential for communication among healthcare providers.They require accuracy and completeness to serve as a quality indicator of patient care.Objective assessment of primary total knee replacement(TKR)OP-Rs has never been reported.Therefore,a standardized benchmark for assessment and factors affecting the completeness of TKR OP-Rs needs to be evaluated.AIM To evaluate the completeness rate of primary TKR OP-Rs in a teaching hospital and to assess the factors affecting completeness.METHODS A retrospective review of 58 consecutive primary TKR OP-Rs in a tertiary te-aching hospital were included in this study.We used document analysis to review the OP-Rs against a standardized list of six subsets of mandatory variables.The correlation between the percentage of completeness and the specific variables was determined.RESULTS After analyzing 58 cases,we found that the time to documentation was 1.5 hours.Out of the 52 mandatory variables,a median of 30 variables were documented yielding a completeness of 58%.Administrative,procedural,exposure,and im-plant variables were documented the most often,whereas clinical and process variables were most frequently left uncompleted.The documentation of the operative maneuver was variable.There was no association between the com-pleteness of the reports and the time to documentation,documenter level,com-plication rate,operative duration,or length of hospital stay.CONCLUSION Multiple variables were left undocumented on the unstructured primary TKR OP-Rs.The completeness percentage will likely improve after the implementation of a standardized structured OP-R.展开更多
OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently n...OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently no literature evaluating the quality of published reports,which is not conducive to the promotion of clinical use of these therapies.Therefore,this article assessed the reporting quality of randomized controlled trials on acupuncture and manipulation for greater occipital neuralgia.METHODS:Cochrane Library,PubMed,Web of Science,Embase,China National Knowledge Infrastructure(CNKI),VIP,WanFang Data,and Chinese BioMedical Literature Database(CBM)from inception to May 20,2024 were searched.The reporting quality of included randomized controlled trials was independently evaluated by two investigators using the CONSORT statement,STRICTA checklist,and Cochrane bias of risk assessment tool.A third investigator resolved any disagreement.RESULTS:A total of 62 articles were included.Based on the CONSORT statement,59.46%(22/37)of all entries had a reporting rate of less than 50%,mainly including“Identification as a randomized trial in the title(1/62,1.61%),”“How sample size was determined(7/62,11.29%),”“Implementation(1/62,1.61%),”“Blinding(1/62,1.61%),”and“Reports of Funding(4/62,6.45%).”According to the STRICTA checklist,29.41%(5/17)of all entries had a reporting rate of less than 50%,mainly including“Details of other interventions(7/58,12.07%),”“Setting and context of treatment(0/58,0%),”and“Description of participating acupuncturists(0/58,0%).”CONCLUSION:The reporting quality of randomized controlled trials on acupuncture and manipulation therapy for greater occipital neuralgia remains low.Future researchers need to make greater efforts to strictly adhere to the CONSORT statement and STRICTA checklist during trial design,implementation,and reporting.This will facilitate the standardization of research in this field and enhance the reliability and reproducibility of the research results.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
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
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 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
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 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
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
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
In 2019, the State Council released the National Vocational Education Reform Implementation Plan, which puts forward the requirement of "implementing the annual report system of vocational education quality and m...In 2019, the State Council released the National Vocational Education Reform Implementation Plan, which puts forward the requirement of "implementing the annual report system of vocational education quality and making the report public to the society", which not only makes an institutional top-level arrangement design for the release of annual reports on the quality of higher vocational education in China, but also for the high-quality development of higher vocational education. A new requirement of standardization is proposed. Based on the exploration of Wuhan Electric Power Technical College (hereinafter referred to as WDY)'s preparation practice in recent years, this paper investigates and analyzes a number of issues affecting the quality of the quality annual report, proposes the path and method of optimizing the preparation of the quality annual report, and attempts to explore the practical significance of the quality annual report to promote the development of high quality vocational colleges from the perspective of the quality of the annual report to promote institutional development.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
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
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
Objective:As a popular complementary therapy,the safety of acupuncture must be considered.Acupuncture case reports of adverse events(ACR-AEs)significantly contribute to the assessment of acupuncture safety.However,the...Objective:As a popular complementary therapy,the safety of acupuncture must be considered.Acupuncture case reports of adverse events(ACR-AEs)significantly contribute to the assessment of acupuncture safety.However,the reporting quality of ACR-AEs remains unclear.We aimed to promote the application of the CARE(case report)guidelines and improve the reporting quality of ACR-AEs.Methods:We systematically searched for ACR-AE from six databases:Medline,Embase,Chinese Biomedical Literature Service System,China National Knowledge Infrastructure,Wanfang Data,and VIP,and collected published ACR-AEs from January 1,2016,to December 31,2020.We included only case reports of adverse events related to acupuncture therapy.The retrieved case reports were screened and filtered by two reviewers independently.Then,basic information extraction and CARE evaluation of the included ACR-AEs wereperformed.Results:A total of 56 ACR-AE were included,15 of which were from China.The top two major diseases were nervous system diseases(28.6%)and infections(21.4%).For all ACR-AEs,seven of 30 CARE subordinate items were reported in 30%or less,seven items were reported in 30-60%,and only five items got reporting proportion over 90%.In Chinese ACR-AE,only three items,"the main concerns and symptoms of the patient(5b)","types of intervention(9a)"and"adverse and unanticipated events(1od)"were sufficiently reported.In English ACR-AE,item"the main concerns and symptoms of the patient(5b)"and item"the primary takeaway lessons(11d)"were also generally reported.Conclusion:Overall,the reporting quality of ACR-AE was unsatisfactory,and we believe that a special reporting guideline for clinical cases targeted at acupuncture should be extended in future studies.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
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.
文摘BACKGROUND Operative reports(OP-Rs)are essential for communication among healthcare providers.They require accuracy and completeness to serve as a quality indicator of patient care.Objective assessment of primary total knee replacement(TKR)OP-Rs has never been reported.Therefore,a standardized benchmark for assessment and factors affecting the completeness of TKR OP-Rs needs to be evaluated.AIM To evaluate the completeness rate of primary TKR OP-Rs in a teaching hospital and to assess the factors affecting completeness.METHODS A retrospective review of 58 consecutive primary TKR OP-Rs in a tertiary te-aching hospital were included in this study.We used document analysis to review the OP-Rs against a standardized list of six subsets of mandatory variables.The correlation between the percentage of completeness and the specific variables was determined.RESULTS After analyzing 58 cases,we found that the time to documentation was 1.5 hours.Out of the 52 mandatory variables,a median of 30 variables were documented yielding a completeness of 58%.Administrative,procedural,exposure,and im-plant variables were documented the most often,whereas clinical and process variables were most frequently left uncompleted.The documentation of the operative maneuver was variable.There was no association between the com-pleteness of the reports and the time to documentation,documenter level,com-plication rate,operative duration,or length of hospital stay.CONCLUSION Multiple variables were left undocumented on the unstructured primary TKR OP-Rs.The completeness percentage will likely improve after the implementation of a standardized structured OP-R.
文摘OBJECTIVE:In recent years,the number of clinical research reports on acupuncture and manipulation for the treatment of greater occipital neuralgia has gradually increased,but the quality is uneven.There is currently no literature evaluating the quality of published reports,which is not conducive to the promotion of clinical use of these therapies.Therefore,this article assessed the reporting quality of randomized controlled trials on acupuncture and manipulation for greater occipital neuralgia.METHODS:Cochrane Library,PubMed,Web of Science,Embase,China National Knowledge Infrastructure(CNKI),VIP,WanFang Data,and Chinese BioMedical Literature Database(CBM)from inception to May 20,2024 were searched.The reporting quality of included randomized controlled trials was independently evaluated by two investigators using the CONSORT statement,STRICTA checklist,and Cochrane bias of risk assessment tool.A third investigator resolved any disagreement.RESULTS:A total of 62 articles were included.Based on the CONSORT statement,59.46%(22/37)of all entries had a reporting rate of less than 50%,mainly including“Identification as a randomized trial in the title(1/62,1.61%),”“How sample size was determined(7/62,11.29%),”“Implementation(1/62,1.61%),”“Blinding(1/62,1.61%),”and“Reports of Funding(4/62,6.45%).”According to the STRICTA checklist,29.41%(5/17)of all entries had a reporting rate of less than 50%,mainly including“Details of other interventions(7/58,12.07%),”“Setting and context of treatment(0/58,0%),”and“Description of participating acupuncturists(0/58,0%).”CONCLUSION:The reporting quality of randomized controlled trials on acupuncture and manipulation therapy for greater occipital neuralgia remains low.Future researchers need to make greater efforts to strictly adhere to the CONSORT statement and STRICTA checklist during trial design,implementation,and reporting.This will facilitate the standardization of research in this field and enhance the reliability and reproducibility of the research results.
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 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.
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 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.
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.
文摘In 2019, the State Council released the National Vocational Education Reform Implementation Plan, which puts forward the requirement of "implementing the annual report system of vocational education quality and making the report public to the society", which not only makes an institutional top-level arrangement design for the release of annual reports on the quality of higher vocational education in China, but also for the high-quality development of higher vocational education. A new requirement of standardization is proposed. Based on the exploration of Wuhan Electric Power Technical College (hereinafter referred to as WDY)'s preparation practice in recent years, this paper investigates and analyzes a number of issues affecting the quality of the quality annual report, proposes the path and method of optimizing the preparation of the quality annual report, and attempts to explore the practical significance of the quality annual report to promote the development of high quality vocational colleges from the perspective of the quality of the annual report to promote institutional development.
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Supported by Special Project of "Lingnan Modernization of Traditional Chinese Medicine" in 2019,Guangdong Provincial R&D Program:2020B1111100008Young Science and Technology Talents Fund of The Affiliated TCM Hospital of Guangzhou Medical University:2022RC07
文摘Objective:As a popular complementary therapy,the safety of acupuncture must be considered.Acupuncture case reports of adverse events(ACR-AEs)significantly contribute to the assessment of acupuncture safety.However,the reporting quality of ACR-AEs remains unclear.We aimed to promote the application of the CARE(case report)guidelines and improve the reporting quality of ACR-AEs.Methods:We systematically searched for ACR-AE from six databases:Medline,Embase,Chinese Biomedical Literature Service System,China National Knowledge Infrastructure,Wanfang Data,and VIP,and collected published ACR-AEs from January 1,2016,to December 31,2020.We included only case reports of adverse events related to acupuncture therapy.The retrieved case reports were screened and filtered by two reviewers independently.Then,basic information extraction and CARE evaluation of the included ACR-AEs wereperformed.Results:A total of 56 ACR-AE were included,15 of which were from China.The top two major diseases were nervous system diseases(28.6%)and infections(21.4%).For all ACR-AEs,seven of 30 CARE subordinate items were reported in 30%or less,seven items were reported in 30-60%,and only five items got reporting proportion over 90%.In Chinese ACR-AE,only three items,"the main concerns and symptoms of the patient(5b)","types of intervention(9a)"and"adverse and unanticipated events(1od)"were sufficiently reported.In English ACR-AE,item"the main concerns and symptoms of the patient(5b)"and item"the primary takeaway lessons(11d)"were also generally reported.Conclusion:Overall,the reporting quality of ACR-AE was unsatisfactory,and we believe that a special reporting guideline for clinical cases targeted at acupuncture should be extended in future studies.
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.
