Table 5 displays the results of the linear regression analysis. In the univariate model analysis, the number of words in the abstract were between 201–250 (p < 0.05) and more than 250 (p < 0.001). Additionally, the higher quartile of the journal was positively affected by the improved r...
The APA mentions that ES expressed in original units allows for an easier interpretation (“e.g., mean number of questions answered correctly, kilograms per month for a regression slope”) [13] (p. 89), but focuses primarily on statistical estimates. There are entire courses devoted to ...
Nowadays, we live in a world where positive financial results are of utmost importance. That is why we need to pay more attention to the concept of social responsibility and sustainability reporting, too. Starting from the belief that the resources offered to us by the environment are limited ...
Lastly, the results present concurrent evidence of the flexibility of creative accounting determinants with implications for transparency and disclosure and financial reporting quality. Keywords: ethical issues; disclosure quality; internal control; ownership structure; qualitative characteristics; manipulation; ...
Potential factors attributing to the overall reporting quality were determined using linear regression analysis. In the univariate analysis, the number of authors (≥50) and type of study (multi-center) were associated significantly with the low THRS, with the score OR = −4.237, 95% CI −...