Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 233 for “"comparability"”.
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Two essays on earnings comparability
… an extensive literature on accounting comparability, largely with the focus on its economic consequences. However, the current literature is characterised by at least two limitations. First, the prior studies on earnings comparability document evidence exclusively for GAAP earnings …
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Top Institutional Investors and Accounting Comparability
… the largest shareholding) have higher accounting comparability than other firm pairs. I find evidence consistent with this hypothesis. In addition, firm-pairs whose top institutional investors are monitoring institutions (regardless of whether they are the same institutions) exhibit greater …
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Has global financial reporting comparability improved?
… by ongoing worldwide efforts to improve the comparability of reported accounting numbers, this study examines the temporal trend in global financial reporting comparability and the factors that explain its variation. Despite regulatory interest in improving comparability, numerous frictions …
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Accounting comparability, audit effort and audit outcomes
… paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and …
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Comparability of SIRS and SIRS-2 Classifications with External Response Bias Criteria
<p>The current study compared the classification groups between the SIRS and SIRS-2 using samples of disability claimants and criminal defendants. Results suggest that the newly revised SIRS-2 may have less clinical utility than the original SIRS. Implications of these results for both clinical and …
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Health, Education and Children’s Rights: A comparability analysis of Kenya and Brazil
<p>Developing adequate health care and education systems has been an ongoing struggle for the governments of both Kenya and Brazil. Despite moderate improvements in health and education statistics for both of these countries, there is clear evidence that these states will have to be actively …
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Applicability of Using Physical Stability Data and Advanced Visualization Methods in Protein Comparability Studies
Comparability assessments are frequently performed during biopharmaceutical drug development to evaluate the effects of manufacturing process changes on the structural integrity, safety and efficacy of candidate protein drug products. Physiochemical analytical evaluations (an essential element of …
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The Comparability of Typographic and Substrate Variables in Legibility and Readability Research: An Integrative Review
This study focuses on the ability, or inability, to replicate or compare the design of text-related research from the perspective of the independent or dependent variables employed in such designs. Prior text-related research has used variables that were not clearly described or defined, could not …
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The comparability of the WISC-R and WISC-III in a group of children with learning disabilities.
… investigation was to evaluate the test-retest comparability of the WISC-R and WISC-III in a group of children with learning disabilities. Children in the WISC-III group were tested with the WISC-III approximately 1 year following an initial evaluation with the WISC-R. Children in the WISC-R …
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Striving for quality, comparability and transparency in cross-national social survey measurement: illustrations from the European Social Survey (ESS)
It is well known that even the best conducted surveys often generate significant amounts of error during their design and implementation, best described by the Total Survey Error (TSE) framework. It is also widely accepted that cross-national surveys have the potential to increase that error …
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An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis
<p>The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or …
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Fragmentation in International Financial Regulation: Rethinking Financial Regulation for a Multipolar World
… and the IMF to understand how deference and comparability-based approaches can facilitate global coordination and cooperation in financial markets outside international standard-setting bodies. Moreover, it analyses how deference and comparability-based approaches can impact the governance of …
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Constructing and Validating Parallel Forms of Performance-Based Writing Prompts in an Academic Setting
… on the findings of the investigation on prompt comparability, it was concluded that the degree of comparability among the three new EPT writing prompts was generally quite high in terms of both the placement reproducibility and the skill profile consistency, despite their slight differences in …
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Empirical studies on economic consequences of accounting standards
… investigates the performance of the accounting comparability measure introduced in De Franco, Kothari and Verdi (2011). Using Monte Carlo simulations we show that the design of the DKV measure introduces unnecessary variation in estimated cross- firm and period comparability; and further that it …
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Factors influencing sentence intelligibility in noise
The goal of this thesis is to increase comparability, accuracy, and diagnostical benefit of sentence intelligibility tests within one language and to give suggestions for realizing comparable sentence intelligibility tests across languages. Sentence intelligibility tests are either composed of …
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The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
… resulting to unwarranted loss of revenue with comparability being the major source of difficulties. It is against this backdrop that it was found necessary to examine the level in which OECD methods are relevant and applicable in the Zimbabwe's tax regime. To achieve this, this study identifies …
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The validation of muscle power output measures in lower and upper body resistance exercises
The reliability and comparability of results obtained from different methods of assessment has been the source of debate for the last decade. Aim: To investigate the reliability and comparability of measurements of force, velocity and power measured simultaneously during upper and lower body …
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Comparability of an innovative Doppler ultrasound fetal heart rate monitor to a pinard fetal stethoscope using cardiotocography as a standard to assess the fetal heart rate in singleton pregnancies during labour at Mowbray Maternity Hospital
Almost four million babies die in the first four weeks of life per year worldwide, most from preventable causes. In addition a million babies die during labour and delivery (Lawn J et al., 2005). In South Africa, ‘intrapartum hypoxia and birth trauma’ are among the top three causes of perinatal …
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