In this paper, we consider the mutual exclusion scheduling problem for comparability graphs. Given an undirected graph G and a xed constant m, the problem is to nd a minimum coloring of G such that each color is used at most m times. The complexity of this problem for comparability graphs was mentioned as an open problem by M ohring (1985) and for permutation graphs (a subclass of comparabilit...

This study investigates whether harmonization of accounting standards enhances the comparability of …nancial information across countries. First, I statistically de…ne and link comparability to …rm value in a two-…rm, sequential information release framework. I then empirically test the prediction that a …rm yet to announce earnings reacts more strongly to the earnings announcement of a foreign...

This paper investigates the comparability of test scores recorded for high-stakes English language Speaking Tests administered face-to-face in either a traditional centre-based mode (TM) or an online proctored (OLP). The data comprise large sample takers taking at four CEFR (the 'Common European Framework Reference Languages') levels – B1 to C2 via TM OLP. were analysed using descriptive statis...

Purpose – This research aims to study and investigate the relationship between audit style earnings comparability. Also, examines influence of some firm-specific characteristics, as moderating variables, on this relationship. Design/Methodology Ordinary Least-Squares (OLS) regression multiple regressions are used test hypotheses. The sample in current consists 57 non-financial firms listed Egy...

This study reviews and synthesises the research literature on extent to which IFRS contributes international harmonisation of financial reporting. The main reason why is increasingly valued by public due global trading, a phenomenon that has led demand for high quality statements from investors. Therefore, it been found help effect ifrs improve comparability data, as well reduce costs complexit...

Based on the design of the ELISA calibration in the comparability study CCQM-P58, three measured signals are simulated at each of the 11 known concentrations (100, 50, . . . , 0.195, 0) ng/ml. These calibration data are simulated according to Model (1.1) using the parameters β = (1.466, 0.1024, 67.93, 1.361), a = 3.933 × 10, c = 9.710 × 10, and are listed in Table 1. Based on the comparability ...

This paper studies market competition when firms can influence consumers’ ability to compare market alternatives, through their choice of price “formats”. We introduce random graphs as a tool for modeling limited comparability of formats. Our main results concern the interaction between firms’ equilibrium price and format decisions and its implications for industry profits and consumer switchin...