Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint context. Design/methodology/approach To inform authors’ disentangle into different facets, authors review policymakers’ setters’ (including Global initiative) principles, as well relevant stud...

Describes comparability of reporting of selected items common to the birth certificate and National Natality Survey questionnaires. Items include age and education of parents, number of previous children, number of fetal deaths, plurality, birth weight, length of pregnancy, and receipt of prenatal care. Querec, LindaJ. Comparability of reporting on birth certificates and national natality surve...

The purpose of this paper is to review the research addressing the comparability of computer-delivered tests and pencil-and-paper tests, and particularly the research since 1993. The first part of this paper summarizes the state of online testing technology and the different methods used in the comparability studies. The second part discusses the results from the studies, specifically in K-12 t...

The development of a recently proposed method for calculating molecular properties is outlined. The approach is based on the idea of constructing optimized compound samples for structure-property or structure-activity correlations by means of the so-cailed comparability graphs (CG) of isomeric compounds. A dynamic comparability principle is devised, proceeding from a series of standard molecula...

This research examines whether the characteristics of top management teams are related to financial statement comparability. Considering foreign experienced CEOs (FCEOs) in Chinese listed firms from 2005 2018, we show that it can increase We argue led by FCEOs will enhance information environment and governance mechanisms minimizing agency issues, consequently generating more comparable stateme...