ABSTRACT A large body of empirical research in accounting investigates the causes and consequences accruals quality, reaching numerous influential conclusions. Yet little work has been done to systematically evaluate validity underlying measures quality. We these using three criteria: (1) Is measure unaffected by economic determinants accruals? (2) Does consistently reflect errors (3) facilitat...

as social health is a condition-driven, dynamic and fluid concept, it seems necessary to construct and obtain a national and relevant concept of it for every society. providing an empirical back up for iran's concept of social health was the aim of the present study.this study is an ecologic study in which available data for 30 provinces of iran in 2007 were analyzed. in order to prove construc...

Introduction In research, validity refers to the degree to which findings are applicable in real-life situations. Essentially, if the findings are strongly valid, it implies that they have an excellent degree of applicability. In contrast, low validity implies that the survey is not applicable in real-life situations. The specific approach used during research has strong influence on validity. ...

This study presents a methodology to evaluate the construct validity of measures of collaborative venture (CV) performance and applies it to a sample of 69 CVs. After discussing content validity of the different measures, empirical results show that subjective measures of CV performance are reliable and present convergent validity. Results also support their discriminant validity with respect t...

Validation of psychological tests has not yet been adequately conceptualized, as the APA Committee on Psychological Tests learned when it undertook (1950-54) to specify what qualities should be investigated before a test is published. In order to make coherent recommendations the Committee found it necessary to distinguish four types of validity, established by different types of research and r...