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Статті в журналах з теми "Consolidated reporting"

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Автор: Grafiati

Опубліковано: 10 грудня 2022

Оновлено: 28 січня 2023

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1

Jung, Hoi-In, and Hee-Eun Kim. "Consolidated Standards of Reporting Trials: The Reporting Guideline for Randomized Controlled Trials." Journal of dental hygiene science 14, no. 3 (September 30, 2014): 269–75. http://dx.doi.org/10.17135/jdhs.2014.14.3.269.

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2

Wilson, Blair, Peter Burnett, David Moher, Douglas G. Altman, and Rustam Al-Shahi Salman. "Completeness of reporting of randomised controlled trials including people with transient ischaemic attack or stroke: A systematic review." European Stroke Journal 3, no. 4 (June 20, 2018): 337–46. http://dx.doi.org/10.1177/2396987318782783.

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Purpose To assess the adherence of stroke randomised controlled trials to Consolidated Standards Of Reporting Trials reporting guidelines and investigate the factors that are associated with completeness of reporting. Method We took a random sample from the Cochrane Stroke Group's Trial Register of transient ischaemic attack or stroke randomised controlled trials, published in English in 1997–2016 inclusive. Two reviewers assessed the published report of the final primary results of stroke randomised controlled trials with a 10-point truncated Consolidated Standards Of Reporting Trials reporting checklist to investigate adherence over time, univariable associations and independent associations with total Consolidated Standards Of Reporting Trials reporting score in a multiple linear regression model. Findings In this random sample of 177 stroke randomised controlled trials, the mean score on the truncated Consolidated Standards Of Reporting Trials checklist was 5.8 (SD 2.2); reporting improved from 1997–2000 (4.9 SD 2.0) to 2001–2009 (5.8 SD 2.1) and to 2010–2016 (6.8 SD 2.1). A higher Consolidated Standards Of Reporting Trials score was independently associated with publication during epochs following a revision of Consolidated Standards Of Reporting Trials reporting guidelines (p < 0.001), journal endorsement of the Consolidated Standards Of Reporting Trials reporting guideline at the time of randomised controlled trial publication (p < 0.001) and modified journal impact factor using median citation distribution (p = 0.012). Discussion Stroke randomised controlled trial reporting to Consolidated Standards Of Reporting Trials standards has improved over time, but could be better. Conclusion Journal endorsement and enforcement of Consolidated Standards Of Reporting Trials reporting guidelines could further improve the reporting of stroke randomised controlled trials. Systematic review registration: Registered with PROSPERO (CRD42017072193).

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3

JAINER, ASHOK KUMAR, and O. A. ONALAJA. "Consolidated Standard of Reporting Trials Guidelines." American Journal of Psychiatry 160, no. 1 (January 2003): 191—b—192. http://dx.doi.org/10.1176/appi.ajp.160.1.191-b.

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4

Tan, Jin Boon Benjamin, Quan Chen, and Chai Kiat Yeo. "Project Reporting Management System with AI based Assistive Features for Text Summarization." International Journal of Machine Learning and Computing 11, no. 1 (January 2021): 21–27. http://dx.doi.org/10.18178/ijmlc.2021.11.1.1009.

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This paper details a proof-of-concept system called Project Reporting Management System (PRMS) to manage the project reporting process in a typical research centre where the process can be manual for many centres. In fact, it is general enough to be scaled up and deployed for a large department or scaled down for a smaller setup in any organization which needs a simple and efficient project progress reporting system but does not entail the kind of complexity and cost of commercial project management systems. Using a research centre scenario, the progress of the individual projects has to be tracked through the periodic submission of progress reports by the Principal Investigator (PI) of the project. The centre will need to consolidate these individual reports manually into a consolidated report and an executive summary for higher management. PRMS automates the tracking of individual projects and reporting deadlines, sends reminders and allows online submission of reports by the PIs. PRMS also incorporates assistive and automated features exploiting Machine Learning (ML) and Natural Language Processing (NLP) techniques to generate the consolidated report and rank sentences of verbose report for assistive text summarization to facilitate the manual process of producing an executive summary.

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5

Changsoo Kang and HoSeok Shim. "The Difference of Discretionary Accruals under Non-Consolidated and Consolidated Financial Reporting." Korea International Accounting Review ll, no. 48 (April 2013): 181–202. http://dx.doi.org/10.21073/kiar.2013..48.008.

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6

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "CONSOLIDATED HEALTH ECONOMIC EVALUATION REPORTING STANDARDS (CHEERS) STATEMENT." International Journal of Technology Assessment in Health Care 29, no. 2 (April 2013): 117–22. http://dx.doi.org/10.1017/s0266462313000160.

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Economic evaluations of health interventions pose a particular challenge for reporting. There is also a need to consolidate and update existing guidelines and promote their use in a user friendly manner. The Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement is an attempt to consolidate and update previous health economic evaluation guidelines efforts into one current, useful reporting guidance. The primary audiences for the CHEERS statement are researchers reporting economic evaluations and the editors and peer reviewers assessing them for publication.The need for new reporting guidance was identified by a survey of medical editors. A list of possible items based on a systematic review was created. A two round, modified Delphi panel consisting of representatives from academia, clinical practice, industry, government, and the editorial community was conducted. Out of 44 candidate items, 24 items and accompanying recommendations were developed. The recommendations are contained in a user friendly, 24 item checklist. A copy of the statement, accompanying checklist, and this report can be found on the ISPOR Health Economic Evaluations Publication Guidelines Task Force website (www.ispor.org/TaskForces/EconomicPubGuidelines.asp).We hope CHEERS will lead to better reporting, and ultimately, better health decisions. To facilitate dissemination and uptake, the CHEERS statement is being co-published across 10 health economics and medical journals. We encourage other journals and groups, to endorse CHEERS. The author team plans to review the checklist for an update in five years.

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7

Bennett, Jill A. "The Consolidated Standards of Reporting Trials (CONSORT)." Nursing Research 54, no. 2 (March 2005): 128???132. http://dx.doi.org/10.1097/00006199-200503000-00007.

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8

Brusca, Isabel, Giuseppe Grossi, and Francesca Manes-Rossi. "Setting consolidated reporting standards for local government." Public Money & Management 38, no. 7 (October 8, 2018): 483–92. http://dx.doi.org/10.1080/09540962.2018.1524199.

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9

Ohgami, Robert S., and Daniel A. Arber. "Challenges in Consolidated Reporting of Hematopoietic Neoplasms." Surgical Pathology Clinics 6, no. 4 (December 2013): 795–806. http://dx.doi.org/10.1016/j.path.2013.08.001.

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10

Whittred, Greg. "The derived demand for consolidated financial reporting." Journal of Accounting and Economics 9, no. 3 (December 1987): 259–85. http://dx.doi.org/10.1016/0165-4101(87)90008-5.

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11

Symondson, Brian. "The Consolidated Index to Law Reports." Indexer: The International Journal of Indexing 18, no. 2 (October 1, 1992): 79–82. http://dx.doi.org/10.3828/indexer.1992.18.2.3.

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12

Heo, Kyongsun, and Seoyoung Doo. "Segment Reporting Level And Analyst Forecast Accuracy." Journal of Applied Business Research (JABR) 34, no. 3 (May 7, 2018): 471–86. http://dx.doi.org/10.19030/jabr.v34i3.10170.

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Анотація:

In a setting where the primary financial statements have been converted from individual financial statements to consolidated financial statements in Korea, we examine the effect of segment information disclosed by the firm on analysts’ consolidated-base earnings forecast accuracy. Since Korean firms have prepared the primary financial statements on a non-consolidated basis in the pre-IFRS regime, the adoption of International Financial Reporting Standards (IFRS) leads to a great deal of difficulties and complexities in making accurate consolidated forecasts for users of financial statements, even for financial analysts who are sophisticated users of financial statements. In this situation, we conjecture that the amount of details and types of information in segment disclosure will influence analysts’ forecast accuracy. Consistent with the prediction, we find that financial analysts are able to make more accurate earnings projections when firms provide more disaggregated accounting figures by each segment. Moreover, we find that analysts can make forecasts more accurately when firms disclose more persistent earnings component (i.e., segment operating income). Furthermore, we find that the effect of the segment disclosure levels on analysts’ forecast accuracy is more pronounced for firms with multi-segments. Our results indicate that disaggregated segment information is a useful source for financial analysts to have better understanding about complete picture of firms’ consolidated earnings and improve their forecasting performance.

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13

Мусипова, Лэйля Камаровна. "PROCEDURES FOR PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS." Вестник Тверского государственного университета. Серия: Экономика и управление, no. 2(54) (June 25, 2021): 217–26. http://dx.doi.org/10.26456/2219-1453/2021.2.217-226.

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Помимо обычной финансовой отчетности некоторые предприятия Казахстана обязаны формировать и предоставлять консолидированную финансовую отчетность согласно требованиям международных стандартов финансовой отчетности. Статья посвящена особенностям составления и представления консолидированной отчетности в соответствии с международным стандартом финансовой отчетности 10 (IFRS) «Консолидированная финансовая отчетность». Целью исследования является рассмотреть понятие консолидированной отчетности, требования по ее составлению, порядок формирования и провести анализ потребность в составлении и представлении консолидированной финансовой отчетности. Наряду с этим представлена практика полной консолидации на условном примере с учетом требований международных стандартов финансовой отчетности, а также проблемы, с которыми сталкиваются представители бизнес-структур при формировании и представлении консолидированной финансовой отчетности. Научная новизна полученных результатов заключается в разработке приемов и методов составления и совершенствования консолидированной отчетности, которая позволит преодолеть сложности при формировании результатов деятельности за определенный отчетный период группы в целом. Along with the standard financial reports, some enterprises in Kazakhstan are required to form and submit consolidated financial reports in accordance with the requirements of international financial reporting standards. The article is devoted to the peculiarities of creating and presenting consolidated financial reports in accordance with International Financial Reporting Standard 10 (IFRS) «Consolidated Financial Reporting». The aim of the study is to examine the concept of consolidated financial statements, the requirements for its formation, and the analysis of the need for the preparation and presentation of consolidated financial statements. In addition, the practice of full consolidation was studied and presented on the example of all the consolidation requirements of IFRS 10 (IFRS) «Consolidated Financial Reporting», as well as various issues business structures deal with during the process of formation and presentation of consolidated financial statements. The scientific novelty of the results obtained is the development of techniques and methods for the preparation and improvement of consolidated reporting, which makes it possible to overcome the complexity of the formation of performance results for a certain reporting period of the group as a whole.

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14

KOLCHUGIN, Sergei V. "Anomalies of the control principle as part of the consolidated financial reporting concept." International Accounting 22, no. 1 (January 15, 2021): 24–47. http://dx.doi.org/10.24891/ia.24.1.24.

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Subject. The article discusses the impact of the control principle on the existing consolidated financial reporting concept. Objectives. I evaluate possible alterations in the consolidation methodology as a result of the anomaly of the control principle. Methods. The study is based on the method of analogy for scientific hypothesizing. The study methodologically relies upon Thomas Kuhn's paradigm shift theory and the impact of anomalies on methodological principles of normal science. The study combines the analysis and synthesis, induction and deduction, and the method of comparison when analyzing the existing control criteria and identifying anomalies of the control principles as part of the consolidated financial reporting concept, and examining how the anomaly influences the consolidation methodology. Results. I discovered that the control principle in the consolidated financial reporting concept influences the consolidation methodology. I suggest using my own methodological approach to preparing consolidated financial statements in case of the non-equity control the parent company holds over its subsidiary. Conclusions and Relevance. The control principle in the consolidated financial reporting concept has not been formalized, thus causing anomalies affecting methodological principles of consolidated financial reporting. The non-equity control of the parent company over its subsidiary is a case in point. This control induces unavoidable changes in the consolidation methodology. The findings can be used to prepare consolidated financial statements in case of the non-equity control of the parent company over its subsidiary.

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15

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, and Josephine Mauskopf. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement." Journal of Medical Economics 16, no. 6 (March 25, 2013): 713–19. http://dx.doi.org/10.3111/13696998.2013.784591.

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16

Husereau, D., M. Drummond, S. Petrou, C. Carswell, D. Moher, D. Greenberg, F. Augustovski, A. H. Briggs, J. Mauskopf, and E. Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement." BMJ 346, mar25 1 (March 25, 2013): f1049. http://dx.doi.org/10.1136/bmj.f1049.

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17

Smith, Barbara A., Hyeon-Joo Lee, Ju Hee Lee, Mona Choi, Deborah E. Jones, R. Barker Bausell, and Marion E. Broome. "Application of Consolidated Standards of Reporting Trials (Consort)." African Journal of Midwifery and Women's Health 5, no. 2 (April 2011): 80–86. http://dx.doi.org/10.12968/ajmw.2011.5.2.80.

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18

Чхутиашвили and Lela Chkhutiashvili. "Integrated Reporting — a New Form of Consolidated Statement." Auditor 2, no. 10 (October 25, 2016): 36–41. http://dx.doi.org/10.12737/22271.

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Анотація:

The article is devoted to the preparation of integrated reporting as a new form of consolidated statement, affecting issues of disclosure of non-financial information about the company’s prospects for development, the effectiveness of its selection of methods of competition and business, the environment in which the organization exists, existing or emerging from her opportunities and risks, as well as quality of management

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19

Husereau, D., M. Drummond, S. Petrou, C. Carswell, D. Moher, D. Greenberg, F. Augustovski, AH Briggs, J. Mauskopf, and E. Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement." BJOG: An International Journal of Obstetrics & Gynaecology 120, no. 6 (April 9, 2013): 765–70. http://dx.doi.org/10.1111/1471-0528.12241.

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20

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement." Cost Effectiveness and Resource Allocation 11, no. 1 (2013): 6. http://dx.doi.org/10.1186/1478-7547-11-6.

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21

WHITTRED, GREG. "The Evolution of Consolidated Financial Reporting in Australia." Abacus 22, no. 2 (September 1986): 103–20. http://dx.doi.org/10.1111/j.1467-6281.1986.tb00129.x.

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22

Jones, Stewart. "CURRENT ISSUES IN PUBLIC SECTOR CONSOLIDATED FINANCIAL REPORTING." Abacus 47, no. 4 (December 2011): i—iii. http://dx.doi.org/10.1111/j.1467-6281.2011.00354.x.

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23

Lorette, G., and A. Maruani. "Les recommandations CONSORT (CONsolidated Standards Of Reporting Trials)." Annales de Dermatologie et de Vénéréologie 140, no. 6-7 (June 2013): 431–35. http://dx.doi.org/10.1016/j.annder.2013.04.091.

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24

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) Statement." Value in Health 16, no. 2 (March 2013): e1-e5. http://dx.doi.org/10.1016/j.jval.2013.02.010.

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25

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) Statement." PharmacoEconomics 31, no. 5 (March 26, 2013): 361–67. http://dx.doi.org/10.1007/s40273-013-0032-y.

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26

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) Statement." Clinical Therapeutics 35, no. 4 (April 2013): 356–63. http://dx.doi.org/10.1016/j.clinthera.2013.03.003.

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27

Mian, Shehzad L., and Clifford W. Smith. "Incentives associated with changes in consolidated reporting requirements." Journal of Accounting and Economics 13, no. 3 (October 1990): 249–66. http://dx.doi.org/10.1016/0165-4101(90)90033-z.

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28

Husereau, Don, Michael Drummond, Stavros Petrou, Chris Carswell, David Moher, Dan Greenberg, Federico Augustovski, Andrew H. Briggs, Josephine Mauskopf, and Elizabeth Loder. "Consolidated Health Economic Evaluation Reporting Standards (CHEERS) statement." European Journal of Health Economics 14, no. 3 (March 26, 2013): 367–72. http://dx.doi.org/10.1007/s10198-013-0471-6.

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29

Fei, Yu-tong. "Introduction to the consolidated criteria for reporting qualitative research." Journal of Chinese Integrative Medicine 6, no. 2 (February 15, 2008): 115–18. http://dx.doi.org/10.3736/jcim20080202.

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30

Shaukerova, Zina Makashevna, Gizat Anarbekovna Abdykarova, and Aiganym Abdusalamova Kasymov. "CURRENT PROBLEMS OF THE AUDIT OF CONSOLIDATED FINANCIAL REPORTING." REPORTS 6, no. 322 (December 15, 2018): 175–78. http://dx.doi.org/10.32014/2018.2518-1483.49.

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31

Wise, Victoria. "Cross-Sector Transfer of Consolidated Financial Reporting ? Conceptual Concerns." Australian Journal of Public Administration 65, no. 3 (September 2006): 62–73. http://dx.doi.org/10.1111/j.1467-8500.2006.00494a.x.

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32

Freidank, Carl-Christian, Patrick Velte, and Stefan С. Weber. "The significance of R&D reporting as an element of corporate governance: normative implications and empirical evidence from Germany." Corporate Ownership and Control 6, no. 4 (2009): 503–8. http://dx.doi.org/10.22495/cocv6i4sip1.

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Investment activity in research and development (R&D) represents a central component of a company policy directed toward shareholder value maximation. This article discusses business reporting about the corporate R&D activity, in which in addition to the depiction in the (consolidated) balance sheet the authors concentrate on the management reporting. As a result of the restrictions on recording R&D expenditures in the balance sheet according to the German law (“Handelsgesetzbuch” (HGB)) and the International Financial Reporting Standards (IFRS), (consolidated) management reporting as the information interface between financial accounting and voluntary value reporting takes on a key position in corporate governance.

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33

Zabaznova, Darya O. "QUALITATIVE CHARACTERISTICS OF ACCOUNTING STATEMENTS OF AGRICULTURAL HOLDINGS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 126 (2022): 90–98. http://dx.doi.org/10.36871/ek.up.p.r.2022.06.04.013.

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Анотація:

The article Describes the need to provide the investor with consolidated financial statements of the agricultural holding and personalized (individual) information about the organization participating in the consolidated group. Personalized information contains data for the investor to form an opinion on the liquidity, solvency of the organization, a member of the consolidated group, and forecast future cash flows and their distribution. It is impossible for an investor to forecast future earnings and their distribution without reliable, complete, and timely information. There is a need for qualitative characteristics of accounting statements of agricultural holdings. In this article, the qualitative characteristics presented in the reporting Concept are supplemented with qualitative characteristics related to consolidated reporting for agricultural holdings in order to increase its usefulness for users.

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34

Farthing, M. J., and R. G. Newcombe. "Reporting of clinical trials in Gut: the CONSORT statement. Consolidated Standards of Reporting Trials." Gut 40, no. 5 (May 1, 1997): 563–64. http://dx.doi.org/10.1136/gut.40.5.563.

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35

Levina, V. S. "Topical Issues of Professional Judgment Application in the Preparation of consolidated Financial Statements." Accounting. Analysis. Auditing 7, no. 2 (May 7, 2020): 77–84. http://dx.doi.org/10.26794/2408-9303-2020-7-2-77-84.

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Анотація:

The article considers the problem of the application of professional accounting judgment in the compilation of consolidated financial statements (CFS), which, according to the legislation of the Russian Federation, should be prepared in accordance with the international financial reporting standards (IFRS). The methodological basis of the study includes scientific developments of domestic and foreign scientists regarding the problems of the application of professional judgment in the framework of the compilation of consolidated financial statements (CFS). The research methodology involves studying the specifics of determining the existence of control as the basis for consolidation, examining the transformation of the concept of “control” in a historical context by analyzing the relevant and previously applied IFRSs, and examining the concept of the information value of consolidated financial reporting. An analysis of the complexity of determining the actual control of the investor over the object of investment has allowed us to draw a conclusion about the prospects of applying the concept of professional judgment in the Russian realities. The theoretical and practical significance of the study lies in the fact that the results of the study are intended for the effective application of the professional judgment of an accountant as a relatively new accounting and reporting tool in the process of generating consolidated reporting (CFS) by accounting professionals.

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36

Vasilić, Marina. "Financial reporting practices of Serbian corporate groups: Compliance with global professional regulations." Ekonomika preduzeca 68, no. 5-6 (2020): 354–68. http://dx.doi.org/10.5937/ekopre2006354v.

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Анотація:

In this study, we analyze compliance with global professional regulations on a sample of Serbian joint-stock parent companies, focusing on the selected disclosures in their consolidated financial statements. Providing relevant and transparent information on the corporate group as a whole, consolidated financial statements are proclaimed to be useful information sources for the existing and potential capital providers of parent companies. Conformity with global professional accounting regulations is seen as an important prerequisite of high-quality financial reporting. However, country and entity-specific factors remain influential, resulting in financial statements of differing features. Lacking intense regulatory and market pressures, the management of Serbian corporate groups appears not to be strongly committed to achieving prime-quality disclosures in consolidated financial statements. We find that the differences in compliance levels of analyzed companies could be explained by the differences in the size of the parent company, its ownership structure, type of auditor and profitability of the group. The results of our research may be useful for investors, corporate managers, regulators and future researchers looking at the quality of consolidated financial reporting.

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37

Dmytrenko, I. M., and N. V. Shaimukhometova. "Consolidation of Specific Items of Financial Statements of Company Group: Principles, Conditions and Features." Statistics of Ukraine 87, no. 4 (March 12, 2020): 117–28. http://dx.doi.org/10.31767/su.4(87)2019.04.12.

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The impact of the adequacy of the application of the basic principles, conditions and order of consolidation by a company group, to ensure the reliability of the most specific items of financial statements, is considered as a subject matter of internal and external auditors. The components of the consolidated financial statements, its structural elements, specific items and a set of necessary disclosures in the notes are distinguished on the basis of comparative analysis. The conditions for the parent company’s control as an investor over the activities of its subsidiaries as an investee for the purpose of applying the consolidation procedure are systematized. The prerequisites for ensuring the reliability of the consolidated reporting information are generalized. The characteristics of these prerequisites are given in view of the parent company’s ownership of a certain share of the net assets of the subsidiaries at the reporting date and its investments in the subsidiaries during the reporting year with their inclusion in the book value. The necessary emphasis is placed on the proper disclosure of information about all subsidiaries in accordance with the principles of financial reporting. The subject area of internal and external audit is analyzed with focus on the most specific items of the consolidated financial statements: uncontrolled interest, goodwill and intra-group transactions. The factors for minimizing the risk of distortion at the level of individual articles and the consolidated financial statements of a company group as a whole are identified. The instruments of ensuring the proper degree of completeness and reliability of disclosure in the consolidated statements of a company group in accordance with the requirements of international financial reporting standards are considered. In particular, the specificity of the disclosure of the influence of related parties on the profit, loss and financial position of the group is discussed. The pragmatic value of disclosures is determined in view of providing users with consolidated financial statements that are transparent and relevant to economic decision making.

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Miller, Justin B., Mike R. Schoenberg, and Robert M. Bilder. "Consolidated Standards of Reporting Trials (CONSORT): Considerations for Neuropsychological Research." Clinical Neuropsychologist 28, no. 4 (April 28, 2014): 575–99. http://dx.doi.org/10.1080/13854046.2014.907445.

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39

Francis, Jere R. "DEBT REPORTING BY PARENT COMPANIES: PARENT-ONLY VERSUS CONSOLIDATED STATEMENTS." Journal of Business Finance & Accounting 13, no. 3 (September 1986): 393–403. http://dx.doi.org/10.1111/j.1468-5957.1986.tb00504.x.

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40

Mayo-Wilson, Evan. "Reporting Implementation in Randomized Trials: Proposed Additions to the Consolidated Standards of Reporting Trials Statement." American Journal of Public Health 97, no. 4 (April 2007): 630–33. http://dx.doi.org/10.2105/ajph.2006.094169.

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41

Beatty, Anne, and David G. Harris. "Intra-Group, Interstate Strategic Income Management for Tax, Financial Reporting, and Regulatory Purposes." Accounting Review 76, no. 4 (October 1, 2001): 515–36. http://dx.doi.org/10.2308/accr.2001.76.4.515.

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In this study we examine whether banks owned by interstate multibank holding companies coordinate their security gains and losses to manage their tax, earnings, and capital management objectives. Specifically, we examine whether the realization of security gains and losses is related to the objectives of the individual bank, the consolidated group, or both. We find subsidiary banks manage their gain realizations not only to reduce their own state taxes, but also strategically to reduce their consolidated groups' tax expense. Specifically, members of consolidated banking groups shift gain recognition to lower-taxed group members and away from higher-taxed group members. In addition, we find evidence suggesting that banks realize security gains and losses to manage both their own and their groups' financial statement earnings.

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42

Saric, Lenko, Svjetlana Dosenovic, Jakov Mihanovic, and Livia Puljak. "Biomedical conferences’ author instructions rarely mention guidelines for reporting abstracts of trials and systematic reviews." Journal of Comparative Effectiveness Research 9, no. 2 (January 2020): 83–91. http://dx.doi.org/10.2217/cer-2019-0158.

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Aim: To analyze whether instructions for authors of biomedical conference abstracts mention guidelines for writing randomized controlled trial and systematic review abstracts and to evaluate reasons for their absence from instructions. Materials & methods: We analyzed instructions for authors of biomedical conferences advertized in 2019 and assessed whether they mentioned Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Abstracts and Consolidated Standards of Reporting Trials for Abstracts guidelines. We surveyed contact persons from abstract/publication committees of selected conferences to analyze why relevant guidelines were missing. Results: Instructions for abstracts were available for 819 conferences. Only two (0.2%) had reporting instructions for randomized controlled trial/systematic review authors. Almost half of the contacted conference organizers whose response we received were not aware of Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Abstracts and Consolidated Standards of Reporting Trials for Abstracts guidelines. Conclusion: Conference organizers do not require and are not familiar enough with reporting guidelines.

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43

Tagesson, Torbjörn, and Giuseppe Grossi. "The materiality of consolidated financial reporting - an alternative approach to IPSASB." International Journal of Public Sector Performance Management 2, no. 1 (2012): 81. http://dx.doi.org/10.1504/ijpspm.2012.048745.

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Boers, Maarten. "Updated Consolidated Standards of Reporting Trials (CONSORT): it just gets better." Journal of Clinical Epidemiology 63, no. 8 (August 2010): 813–14. http://dx.doi.org/10.1016/j.jclinepi.2010.01.002.

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45

Favier, Romain, and Sabrina Crépin. "The reporting of harms in publications on randomized controlled trials funded by the “Programme Hospitalier de Recherche Clinique,” a French academic funding scheme." Clinical Trials 15, no. 3 (March 2, 2018): 257–67. http://dx.doi.org/10.1177/1740774518760565.

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Background/aims: Accurate information on harms arising from medical interventions is essential for assessing benefit–risk ratios. Since 2004, there has been an extension of the Consolidated Standards of Reporting Trials statement for reporting harms data in publications on randomized clinical trials. The objective of our study was to assess the quality of this reporting from academic randomized clinical trials on drugs. Methods: We searched for articles on randomized clinical trials funded between 2004 and 2008 by the “Programme Hospitalier de Recherche Clinique.” We included all published randomized clinical trials that assessed drugs. Harm-related data were extracted and compared with the Consolidated Standards of Reporting Trials Harms extension, and the space in the articles devoted to harms data was measured. Results: In total, 37 randomized clinical trials met the inclusion criteria. The median harm score was 9/18. In 73.0% of the randomized clinical trials, the reporting of adverse events was selective. Less than 50% of articles provided information on reasons for drug discontinuation that were related to adverse events. The score and the space allocated to harms were higher in antineoplastic and immunomodulating drugs randomized clinical trials, while the median proportion of the space in the results section allocated to harms was 16.8%. In 67.6% of the articles, the space allocated to the authors’ list and affiliations was greater than the space in the results section allocated to descriptions of harms. No significant improvement in the score or the space allocation was observed during the study period. Conclusion: Reporting of harms in French academic drug randomized clinical trials is suboptimal; moreover, this shortcoming is a critical barrier to evaluating the benefit–risk ratio of drug randomized clinical trials. Thus, the authors should be encouraged to adhere to the Consolidated Standards of Reporting Trials Harms extension.

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Husereau, Don, Michael Drummond, Federico Augustovski, Esther de Bekker-Grob, Andrew H. Briggs, Chris Carswell, Lisa Caulley, et al. "Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) statement: updated reporting guidance for health economic evaluations." Journal of Managed Care & Specialty Pharmacy 28, no. 2 (February 2022): 146–55. http://dx.doi.org/10.18553/jmcp.2022.28.2.146.

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47

Husereau, Don, Michael Drummond, Federico Augustovski, Esther de Bekker-Grob, Andrew H. Briggs, Chris Carswell, Lisa Caulley, et al. "Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) Statement: Updated Reporting Guidance for Health Economic Evaluations." Clinical Therapeutics 44, no. 2 (February 2022): 158–68. http://dx.doi.org/10.1016/j.clinthera.2022.01.011.

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48

Husereau, Don, Michael Drummond, Federico Augustovski, Esther de Bekker-Grob, Andrew H. Briggs, Chris Carswell, Lisa Caulley, et al. "Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) statement: Updated reporting guidance for health economic evaluations." Health Policy OPEN 3 (December 2022): 100063. http://dx.doi.org/10.1016/j.hpopen.2021.100063.

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49

Husereau, D., M. Drummond, F. Augustovski, AH Briggs, C. Carswell, L. Caulley, N. Chaiyakunapruk, et al. "Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) statement: updated reporting guidance for health economic evaluations." BJOG: An International Journal of Obstetrics & Gynaecology 129, no. 3 (January 10, 2022): 336–44. http://dx.doi.org/10.1111/1471-0528.17012.

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50

Husereau, Don, Michael Drummond, Federico Augustovski, Esther de Bekker-Grob, Andrew H. Briggs, Chris Carswell, Lisa Caulley, et al. "Consolidated Health Economic Evaluation Reporting Standards 2022 (CHEERS 2022) Statement: Updated Reporting Guidance for Health Economic Evaluations." Journal of Medical Economics 25, sup1 (January 10, 2022): 1–7. http://dx.doi.org/10.1080/13696998.2021.2014721.

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