Academic literature on the topic 'Annual reporting practices'

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Journal articles on the topic "Annual reporting practices"

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Guthrie, James, and Richard Petty. "Intellectual capital: Australian annual reporting practices." Journal of Intellectual Capital 1, no. 3 (September 2000): 241–51. http://dx.doi.org/10.1108/14691930010350800.

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Matuschka, Matthew, Philip Colquhoun, and Lisa Marriott. "KiwiSaver annual reporting disclosure practices: an exploratory study." Pacific Accounting Review 23, no. 2 (September 13, 2011): 122–41. http://dx.doi.org/10.1108/01140581111163962.

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Yusoff, Haslinda, Radiah Othman, and Normahiran Yatim. "Environmental Reporting Practices In Malaysia And Australia." Journal of Applied Business Research (JABR) 29, no. 6 (October 29, 2013): 1717. http://dx.doi.org/10.19030/jabr.v29i6.8209.

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The purpose of this paper is to investigate the state of environmental reporting by Malaysian and Australian companies on other reports, i.e. other than annual reports. The paper employs content analysis to study the environmental disclosures made by the selected 100 companies in the two countries. Regression analysis is performed on potential influencing factors for environmental reporting. The findings are also compared to previous studies on environmental reporting in corporate annual reports by Yusoff and Lehman (2008). The paper finds that environmental reporting in other reports (Malaysia and Australia) are largely descriptive and in qualitative form. In addition, the influencing factors for environmental reporting are of similar quality to those made in annual reports, in both countries. These findings imply that this type of communicating environmental information does not contribute greater corporate accountability among companies in fulfilling stakeholders needs and demands for environmental information. Hence, more efforts are needed to promote better and greener environmental reporting practice. This study comparatively explores the environmental practices and interprets the possible link between influencing factors for environmental reporting and actual environmental reporting practices on a two-country basis, between Malaysia and Australia.
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Connolly, Ciaran, and Martin Kelly. "Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?" Accounting, Auditing & Accountability Journal 33, no. 8 (August 24, 2020): 1997–2025. http://dx.doi.org/10.1108/aaaj-01-2019-3828.

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PurposeDrawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.Design/methodology/approachAfter developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.FindingsThe results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.Originality/valueIn response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.
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Wilmshurst, Trevor D., and Geoffrey R. Frost. "Corporate environmental reporting." Accounting, Auditing & Accountability Journal 13, no. 1 (March 1, 2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.

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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.
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Hooks, Jillian J., and Hector Perera. "The evolution of annual reporting practices of an electricity firm." Accounting Forum 30, no. 2 (June 2006): 85–104. http://dx.doi.org/10.1016/j.accfor.2005.10.002.

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Singh Walia, Harpreet. "EVALUATION OF CORPORATE DIGITAL ANNUAL REPORTING." International Journal of Research -GRANTHAALAYAH 4, no. 2 (February 29, 2016): 179–83. http://dx.doi.org/10.29121/granthaalayah.v4.i2.2016.2827.

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Corporate reporting process has undergone a complete makeover in the recent times. It has affected companies and stakeholders in the most positive way as ever. Emergence of digital annual reporting is also one of the paramount changes that is slowly taking the place of old traditional printed annual reports. Nowadays many companies are using digital annual reporting as an effective medium to distribute its annual reports to the stakeholders. Digital annual reporting use the electronic coupled with internet medium for fast and cost-effective corporate reporting. The benefits are much more than the cost of this new generation method. Hence now many companies understand the significance of digital annual reporting and are trying to embed the medium as an essential part of their reporting practices. But this medium is also not free from defects and shortcomings. In this article a brief evaluation of digital annual reporting is being done to find out the various benefits and limitations of using digital annual reporting by the corporate companies.
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Akhter, Sumaiya, and Pappu Kumar Dey. "Sustainability Reporting Practices: Evidence from Bangladesh." International Journal of Accounting and Financial Reporting 7, no. 2 (October 10, 2017): 61. http://dx.doi.org/10.5296/ijafr.v7i2.11659.

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The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.
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Ullah, Md Hafij, and Mohammad Afjalur Rahman. "Corporate social responsibility reporting practices in banking companies in Bangladesh." Journal of Financial Reporting and Accounting 13, no. 2 (October 5, 2015): 200–225. http://dx.doi.org/10.1108/jfra-05-2013-0038.

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Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting and examine whether there is any relationship between the extent of CSR reporting and bank characteristics. CSR movement and CSR reporting practices by financial sector have gathered great momentum in recent years. Banking sector is in the leading position in discharging CSR reporting. Design/methodology/approach – The sample composed of all the 30 banking companies enlisted in Dhaka Stock Exchange (DSE), and the study used content analysis approach for systematic categorization and analysis of the contents reported in the annual report. A total of 97 CSR items classified into seven classes were selected through a relevant literature review, as the expected items and average, standard deviation, coefficient of variation, percentage and correlation, etc. were used as the tools of analysis. SPSS software version 19.0 was used to analyze the data. An ordinary least square (OLS) regression model is fitted to the data for assessing the effect of independent variables on total CSR reporting score. Findings – The study found that the extent of CSR reporting in banking companies in Bangladesh varies from 27.84 to 65.98 per cent, and on an average, they report 47.39 per cent of the expected CSR items in annual report. It is also observed that banking companies in Bangladesh emphasized on linguistic or written form than charts, graphs or pictures in reporting CSR activities to their stakeholders, and the study found no significant influence of the selected bank characteristics on the extent of CSR reporting. Moreover, the study observed significant impact of regulatory change on nature and extent of CSR reporting. Research limitations/implications – The study considered all the listed commercial banking companies in Bangladesh, and the annual report of 2011 was taken as the main source of data. Social implications – Among others, the implications of the study include the following. Banking companies are expected to get a real scenario of CSR reporting of the banking sector in Bangladesh and banking companies with poor CSR contribution expected to be motivated for contributing more in CSR activities. Government and other regulatory bodies can also get detailed information regarding CSR reporting practices for formulating guidelines in this regard. Originality/value – This empirical study on the determinants of extent of CSR reporting using a larger number of expected CSR items contributes toward a better understanding of the CSR reporting practices of the banking companies in Bangladesh. The study used a new independent variable “CSR Expenditure” in justifying its influence on CSR reporting and identified the impact of regulatory change on CSR reporting. The study expects contributing in the enactment of more regulatory requirements for bringing the CSR reporting into a certain framework and encouraging in more CSR reporting in Bangladesh.
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Horváth, Dóra Diána. "CSR Reporting Practices of Hungarian Banks." International Journal of Engineering and Management Sciences 2, no. 3 (September 10, 2017): 70–81. http://dx.doi.org/10.21791/ijems.2017.3.7.

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The disclosure of information on the exercise of corporate social responsibility (CSR) is the tool most frequently used by companies to promote understanding of the social and environmental performance of an organisation and to improve relationships with stakeholders. For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century. The disclosure of socially responsible information will be analysed, with a focus on the application of the Global Reporting Initiative guidelines related to CSR. Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. The main objective of the paper is to explore the corporate voluntary disclosure practices of the listed and non-listed banks in Hungary. The extent of voluntary disclosure has significantly improved for decades worldwide, but the situation is not that obvious regarding the Hungarian financial sector. This paper aims to describe the status of disclosure practices of corporate sustainability in the annual reports, sustainability reports or CSR reports of the banking industry in Hungary. Also, increased corporate visibility and financial risk increase stakeholder demand for transparency on the social impact of financial institutions and their CSR practices. Finally, the analysis and subsequent comparison of available CSR reports of banks will be presented.
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Dissertations / Theses on the topic "Annual reporting practices"

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Watson, Anna Elizabeth. "The voluntary disclosure of accounting ratios : a survey of disclosure practices and an investigation of company characteristics associated with disclosure." Thesis, Northumbria University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245263.

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Langton, Jonathan. "100 years of annual reporting by Australian Red Cross : Accountability amidst wars, disasters and loss of life." Thesis, Federation Business School, 2018. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/169866.

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Purpose: This critical interpretive and historical case study of Australian Red Cross extends from the organisation’s beginning in 1914 through to the present day. The overarching purpose is to reveal and analyse the annual reporting practices of one of Australia’s oldest and most important humanitarian organisations in the discharge of accountability over the course of a century. Design/methodology/approach: A Political Economy of Accounting theoretical framework guides the content analysis and interpretation of findings. Background: While the review of literature acknowledges the annual report as a crucial element in the discharge of accountability, studies investigating the evolution of annual reports of International nongovernmental development and humanitarian aid organisations (INGDHOs) over extended periods of time appear to be absent from the literature. Findings: The annual reports were found to be responsive to the changing social, political, economic and institutional environment, casting doubt on any claims to objectivity in organisational management’s disclosures, including assertions regarding unadulterated adherence to its Fundamental Principles. Furthermore, sources of pressure from the wider environmental context impacted upon the development of accountability regimes and shaped the way in which organisational management reported to stakeholders. These regimes evidence the alignment of mission preservation and emotive disclosures with strategic priorities. Implications: This study extends understandings of how INGDHOs discharge accountability through annual reporting practices. It provides a more holistic framework for understanding the role of accountability in organisational management reporting, the development of accountability regimes and the implications for organisational and social functioning. Originality/value (significance): The contribution is distinctive not only for the context and extensive period covered, but also for the significant institutional setting of Australian Red Cross – encompassing deep social, political, economic and institutional changes. This adds to the extant literature and provides significant insights into the contested interplay between annual reporting practices and accountability regimes.
Doctor of Philosophy
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Mühlbacher, Jürgen, Tom Siebenaler, and Ulrike Würflingsdobler. "The Rise of Non-financial performance Measures in Annual Reports. An Analysis of ATX-listed Companies." Faculty of Business and Management of Brno University of Technology, 2016. http://epub.wu.ac.at/6342/1/338%2D1496%2D1%2DPB.pdf.

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Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees' commitment to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies' homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period of ten years.
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Rimmel, Gunnar. "Human resource disclosures : a comparative study of annual reporting practice about information, providers and users in two corporations /." Göteborg : [BAS], 2003. http://www.handels.gu.se/epc/archive/00002914/01/GUNNAR_RIMMEL_-_Human_Resource_Disclosures.pdf.

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Walker, Daniël Andreas. "Finansiële jaarstate van 'n universiteit ingevolge die Wet op Hoër Onderwys : 'n gevallestudie / Daniël Andreas Walker." Thesis, North-West University, 2007. http://hdl.handle.net/10394/1660.

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Cronjé, Christo Johannes. "The communication potential of corporate annual reports of companies : towards a Dooyeweerdian approach / Christo Johannes Cronjé." Thesis, 2013. http://hdl.handle.net/10394/10740.

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During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. The former emphasizes the objects of knowledge while the latter prefers to rely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With reference to the philosophy of Herman Dooyeweerd subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause of many difficulties in annual reports, this article focuses on communication problems. It is suggested that a better approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach (objectivism or subjectivism). The final sections of this article provide a few concrete examples of how to improve communication in corporate reports by taking into account the neglected modal aspects.
MPhil, North-West University, Potchefstroom Campus, 2014
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Books on the topic "Annual reporting practices"

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Manitoba. Office of the Auditor General. Performance reporting in annual reports: Current practices among crown entities. --. Winnipeg: Office of the Auditor General, 2002.

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Murphy, George J. The evolution of selected annual corporate reporting practices in Canada, 1900-1970. New York: Garland, 1988.

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Murphy, George J. The evolution of selected annual corporate financial reporting practices in Canada, 1900-1970. New York: Garland Pub., 1988.

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Hundred Group of Finance Directors. Environmental Working Party. Statement of good practice: Environmental reporting in annual reports. [S.l.]: [S.n.], 1992.

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United States. Congress. House. A bill to amend title XXI of the Social Security Act to require SCHIP annual reports to include information on the HEDIS measure relating to access to primary care practitioners by individuals eligible for child health assistance under such plans and on State efforts to avoid certain displacement of private health coverage, and to express the sense of Congress that such States should utilize Consumer Assessment of Healthcare Providers and Systems consumer satisfaction surveys to measure access by such individuals to physicians. [Washington, D.C.?]: [United States Government Printing Office], 2008.

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Murphy, George J. Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970. Taylor & Francis Group, 2020.

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Murphy, George J. Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970. Taylor & Francis Group, 2020.

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Murphy, George J. Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900-1970. Taylor & Francis Group, 2022.

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Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970. Taylor & Francis Group, 2020.

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Murphy, George J. Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970. Taylor & Francis Group, 2020.

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Book chapters on the topic "Annual reporting practices"

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Scannella, Enzo, and Salvatore Polizzi. "Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks." In Palgrave Macmillan Studies in Banking and Financial Institutions, 245–92. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16295-5_10.

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Goel, Puneeta, Rupali Misra, Suman Lodh, Monomita Nandy, and Nandita Mishra. "B Corps in India: A Sustainable Business Model." In The International Handbook of Social Enterprise Law, 621–49. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_30.

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AbstractAfter countries recognized the profound significance of assessing social and environmental performance as a prerequisite for sustainable business existence, various nongovernmental organizations as well as regulatory bodies developed measurement scales to gauge this performance. In this paper, we refer to one such assessment tool, B Impact Assessment (BIA), proposed by B Corps to benchmark the reporting framework of Indian companies for their social and environmental performance. The listed Indian companies were required to publish business responsibility reporting (BRR) which lacks generalization with other international standards.In this study, we consider BRR and propose a revised Business Responsibility and Sustainability Report (BRSR) framework to make it comparable and compatible with BIA, which is acceptable worldwide. Also, we introduce measurement scores of the BRR at a granular level—taking 109 items of the existing scale and 13 items identified after benchmarking with BIA, together aggregating to maximum score of 200. In addition, to support the Indian Institute of Corporate Affairs (IICA) to analyze the completeness, accuracy, and clarity of BRR, we apply scoring mechanism to develop sections A and B of the BRSR. The universal applicability of scale and benchmarking with internationally acceptable BIA will encourage more Indian companies to adopt social responsibilities and will make the assurance of annual report simple. Moreover, the proposed scale can also be used to identify companies that are eligible for the proposed Social Security Exchange in India. We expect that the findings will contribute to the literature on social responsibility and corporate sustainability and in practice accelerate the “CSR movement” in India.
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Gunawardana, Kennedy D. "Intellectual Capital Reporting and Disclosure Practices in Sri Lanka." In Advances in Human and Social Aspects of Technology, 305–32. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9810-7.ch013.

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This chapter examines disclosure practices of intellectual capital in the Sri Lankan context. The chapter provides an empirical analysis to showcase the relationship between intellectual capital reporting and the management perception. The three capital components identified in the intellectual capital are human capital, organizational capital, and social capital. Those capitals give a considerable contribution on the wealth of the organization and the main problem is the subjectivity and complexity of the disclosure practices of the listed companies in Colombo Stock Exchange from 2013 – 2016. This study is based on the intellectual capital disclosure practices published in annual reports for the period of 3 years. The managerial perception and company characteristics were linked with the intellectual capital disclosure practices. The study found no common procedure for disclosure among the annual reports while the details of intellectual capital disclosures vary considerably from one annual report to another.
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Islam, Md Nazrul, Mohammad Ashraful Ferdous Chowdhury, Mehedi Hasan Tuhin, and Md Masud Sarker. "Corporate Social, Environmental, and Governance Reporting and Firm's Characteristics." In Advances in Human Resources Management and Organizational Development, 139–62. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-4056-4.ch009.

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The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.
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Islam, Md Nazrul, Mohammad Ashraful Ferdous Chowdhury, Mehedi Hasan Tuhin, and Md Masud Sarker. "Corporate Social, Environmental, and Governance Reporting and Firm's Characteristics." In Corporate Social Responsibility, 697–721. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-6192-7.ch037.

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The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.
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Blanco, John. "Idolatry and Apostasy in the 1633 Jesuit Annual Letter." In The Spanish Pacific, 1521–1815. Nieuwe Prinsengracht 89 1018 VR Amsterdam Nederland: Amsterdam University Press, 2020. http://dx.doi.org/10.5117/9789463720649_ch07.

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In this excerpt from the annual letter reporting on the state of the Jesuit order in the Philippines, Fr. Juan de Bueras, the Jesuit provincial, relates the difficulties that the Church was experiencing among the indigenous communities of the island of Mindoro. Hoping to convert the Magayanes people of the mountains to Christianity, the Jesuits found that they had to redirect their efforts to the supposedly Catholic communities of the coast, which had reverted to pre-Christian beliefs and practices. Bueras’s letter provides insight into the limitations of the Church’s effort to convert native Filipinos, and the nature of Filipino religious life in the early colonial context. John Blanco places the letter in the broader context of religious and secular colonialism, and broader questions about the supposed Hispanization of the Philippines.
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Murphy, George J. "Introduction." In The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900–1970, 1–9. Routledge, 2020. http://dx.doi.org/10.4324/9781003080961-1.

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Murphy, George J. "The Evolution of the Audit and the Auditor’s Standard Report." In The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900–1970, 10–51. Routledge, 2020. http://dx.doi.org/10.4324/9781003080961-2.

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Murphy, George J. "The Evolution of Financial Statements, 1900 – 1920." In The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900–1970, 52–82. Routledge, 2020. http://dx.doi.org/10.4324/9781003080961-3.

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Murphy, George J. "The Evolution of Financial Statements, 1920 – 1940." In The Evolution of Selected Annual Corporate Financial Reporting Practices in Canada 1900–1970, 83–105. Routledge, 2020. http://dx.doi.org/10.4324/9781003080961-4.

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Conference papers on the topic "Annual reporting practices"

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Razeed, Abdul. "Determinants of Environmental Disclosure Practices of Us Resource Companies Hard Copy versus Internet Reporting." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.74.

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Lau, Jiashang. "Factors Influencing Students' Progression and Self-Reporting Practices Using Haptic Workstations for Learning Basic Clinical Skills." In 2020 AERA Annual Meeting. Washington DC: AERA, 2020. http://dx.doi.org/10.3102/1582364.

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Kövesi, Klara, Greet Langie, Anne Gardner, Jennifer Griffiths, Anikó Kálmán, Johanna Lönngren, and Madeline Polmear. "International practice of capacity building in engineering education: a comparative case study." In SEFI 50th Annual conference of The European Society for Engineering Education. Barcelona: Universitat Politècnica de Catalunya, 2022. http://dx.doi.org/10.5821/conference-9788412322262.1279.

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Capacity building is a corner stone for having well prepared and effective teaching staff in engineering education. Despite the importance of capacity building in engineering education, there is relatively little research on this topic. In this paper, we address this gap by reporting on an international comparative study on capacity building practices in university-level engineering education. We examine how capacity building is organised in seven European institutions (in Belgium, Finland, France, Germany, Hungary, Sweden, UK) and Australia, based on institutional education policies and practices. We compare the preparation of teaching staff, their initial training, and continuing capacity building activities throughout their careers. To do this, we applied a qualitative approach, collecting data through (1) a structured questionnaire answered by the members of the SEFI SIG on Capacity building and (2) written notes produced during an international workshop on capacity building at the 2021 SEFI conference. We then conducted a comparative case study, exploring similarities and differences between incentives for permanent academic staff to engage in capacity building, how capacity building is organised, and at what point in their careers staff engage in it. Our findings indicate very diverse approaches, rules and practices as well as different obstacles and challenges for engineering education. The outcomes of our study can be used by policy makers to inform capacity building practices and engineering education in HEIs (Higher Education Institutions), and our questionnaire provides a tool for monitoring and reporting practices throughout the sector.
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Hereth, Mark, Bernd Selig, John Zurcher, Keith Leewis, and Rick Gailing. "Leading Practices for the Prevention of Mechanical Damage." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10432.

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Practices that are used by pipeline operators to prevent mechanical damage are examined in this paper. A set of practices specific to pipeline operations is presented. The practices were initially developed by a group of subject matter experts working under the auspices of the American Petroleum Institute and the Association of Oil Pipelines (API/AOPL) Performance Excellence Team. The practices drew upon the work started within the Common Ground Initiative in the late 1990s and continued by the Common Ground Alliance. The practices presented were reviewed again in preparation of this report. The practices build upon practices defined by Common Ground Alliance (CGA), largely by providing greater specificity and ensuring completeness and follow through in communication and documentation. A subset of these practices became the foundation of the standard, API 1166 Excavation Monitoring and Observation. The paper also provides an overview of historical safety performance for the period 1995 through 2003; with a specific focus on mechanical damage related incidents including the additional detail available in the recent change in Pipeline and Hazardous Materials Safety Administration (PHMSA, US-DOT) Incident Reporting. This period was selected because it represented the time period where there was a heightened interest in preventing damage to pipelines as described above. The large majority of mechanical damage related incidents result in an immediate impact; a small portion occur at some later point in time. Data for the nine-year period indicate that approximately 90 percent of the incidents result in an immediate impact. This is significant in that it underscores the importance of prevention of damage. The experience of hazardous liquid pipelines has shown a continuing decrease in numbers of annual incidents. The experience of natural gas pipelines has not shown a decreasing trend; in fact, it is relatively flat for the period of study. While the heightened awareness and strong commitment to dedication are known to have had an impact on damage prevention through numerous stories and vast experience shared by a variety of stakeholders, it is prudent to be concerned that the performance may be reaching a “plateau”.
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Satpathy, Dr Ipseeta, D. Litt, and Dr B. C. M. Patnaik. "Corporate Reporting on Sustainable Practices in Different Organizations: A Survey (With special reference to selected Private sector and Public sector corporate units in Odisha." In Annual International Conference on Human Resource Management and Professional Development in the Digital Age. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/2251-2349_hrmpd14.

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6

Vágner, Viktor. "A review of the Balanced Scorecard method through comparing the relevant literature of selected European countries." In The European Union’s Contention in the Reshaping Global Economy. Szeged: Szegedi Tudományegyetem Gazdaságtudományi Kar, 2022. http://dx.doi.org/10.14232/eucrge.2022.13.

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The importance of evaluating companies and measuring their performance is evidenced by a number of cases, for example, global phenomena going on currently. Not so long ago, in 2013, the European Parliament and the Council adopted the Directive 2013/34/EU, which is mandatory and provides comparable and clear financial statements of companies. Therefore, the study applies mainly the method of scientific literature synthesis and compares studies carried out in various Central and Eastern European countries. They are related to the use of the Balanced Scorecard performance measurement method applied in stock companies. In parallel, the perspectives of key stakeholders are also reviewed based on their published reporting practices. The comparison shows that the Balanced Scorecard method is really suitable for external users. Important information, measures and performance indicators can be reported and analysed using the company’s annual reports.
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Nwankwo, Okechukwu K., Jennifer S. Muku, Oladipo G. Ogunbona, Chidi B. Ike, Mutiu K. Amosa Dr., and Ebipador Ogionwo. "The Implementation of Offshore Safety Program OSP in Nigerian Oil and Gas Industry- A Performance Assessment." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207121-ms.

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Abstract The Offshore Safety Permit (OSP) Program is the Personnel Accountability System, being utilized by the Nigerian Oil and Gas Industry Regulator, in line with global best practices to manage the details of over 40,000 oil workers registered to work on offshore and swamp facilities and track their movements to-and-fro such facilities. The Program was introduced in 2012 to standardize requirement for personnel travel to offshore and swamp locations and to eliminate issues such as: non-compliance with mandatory competency and safety training; non-compliance with medical fitness to work requirement; unauthorized extended stay on facilities at offshore/remote location; inaccurate documentation of personnel movement to-and-fro facilities at offshore/remote location leading to delayed/wrong incident reporting. This paper examines, through the review of the OSP policy, Guidelines and database, the value addition of the program since its inception., detailed and insightful discussions are made on the importance and potentials of the OSP program as a simple but integral policy and planning tool in managing risks, enhancing collaboration and improving safety and emergency services in Nigeria's oil and gas industry.
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Mohd Shabarudin, Shazana Ezza, Mohamad Salhizan Salleh, Hizamal Afdzal Abu Bakar, Nasri Muhamad Jamaluddin, Nghia Vo Tri, Roland Hermann, Roberto Fuenmayor, and Mustaqim Mohamad Mokhlis. "Unlocking Potential Thru Sand Management Insights in Digital Fields." In Offshore Technology Conference. OTC, 2021. http://dx.doi.org/10.4043/31104-ms.

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Abstract Sand production is creating sand erosion and deposition issues at multiples levels such as tubing, choke and pipeline, therefore causing multiples undesirable events such as unplanned production deferment, integrity and sand handling capacity issues in each field. Traditionally, each field has common practices to address sand issues. However, this creates non-standard procedures and prevents sharing best practices around all the assets. Managing sand production and related risks are keys where a multi-disciplined team (from subsurface to the surface) is required to ensure safe operations in more than 45 offshore fields. To efficiently manage such a challenge at scale, there was a need to develop a single common digital platform for all. The digital platform provides unified user experience and proactive actionable insights to all assets with characteristics such as; Scalable to all fields Solution architecture to allow fast implementation Same company-wide user interface/user experience platform To achieve this ambition, it was necessary to move away from traditional waterfall project development to agile approach, automating ingestion of data from multiple sources, integrating the in-house development tool as engine based on equations develop specifically for Malaysia fields. The solution was deployed to all fields during 2019. This had created additional benefits such as Transparency on the data: Anyone can access to any field Visible Metrics: All fields sharing the same metrics, also improving and developing adjustments according to each situation Regulatory Compliance: Helping to keep up to date with sand sampling There are already fields reporting examples of value realization in the form of Cost Avoidance and/or reduction in unplanned deferment due to improved Sand Management handling from the solution. It is expected that the value realization will increase by taking actions of protecting the field of any Loss of Primary Containment (LOPC), saving time of deciding as Process Cycle Efficiency (PCE). The solution can potentially be utilized for annual field forecasting for work program and budget cycle.
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9

Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, “functional requirements” are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about k€ 2, 4 and k$ 3, 4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1,00 MSEK (about k€ 96 and k$ 135). It is found that the “general advice” that must be used by smaller companies lacks proper instructions on how to account for environmental liability whilst at the same time it prohibits the use of e g the international reporting standards IFRS/IAS. It is also found that the “general advice” prohibits distribution of costs for research and development over time. This might be incompatible with a fund system where considerable research may be necessary at the early stages of the work and often many years before the actual decommissioning is to take place. The rules in the penal code require that an annual report presents an “essentially correct financial situation”. One of the interpretations to this statement is that a deviance of at most 30% might be tolerated. Although previous work has indicated that the error in cost estimates need not be higher than about 15%, even for research facilities, concealed cost raisers may from time to time lead to much larger errors, even when best practices are being used. It is therefore essential that decommissioning planning and cost predictions are made in accordance with state of the art, and that the estimating methods as well as the results are properly documented.
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Joldeska, Irina, and Stevcho Mecheski. "Establishing an Annual Account for Performers of Independent Activity." In 5th International Scientific Conference 2021. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-464-4.17.

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The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an Annual account which contains the Income and Expenses Balance, the Annual Tax Balance for determining the income tax from performing an independent activity and the Income Structure by activities. The main purpose of the paper is to reflect the legislation of a certain part of companies registered in accordance with the law in The Republic of North Macedonia for external reporting and tax purposes. Hence, as a conclusion, the practical preparation of the three forms, implemented in the Annual Account of a sole proprietorship can be seen.
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Reports on the topic "Annual reporting practices"

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Wezeman, Pieter D., Lucie Béraud-Sudreau, Alexandra Marksteiner, and Nan Tian. A Practical Guide to State Participation in the UN Report on Military Expenditures. Stockholm International Peace Research Institute, September 2022. http://dx.doi.org/10.55163/hqro4757.

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The United Nations Report on Military Expenditures (UNMILEX) is a reporting Instrument established by the UN General Assembly. Each year all UN member states can voluntarily provide data on their military expenditures to enhance multilateral transparency in military matters. In recent years less than 50 states on average per year have participated in the instrument. However, most states release public information on their military spending at the national level, which could directly support submissions for UNMILEX. To assist the revival of the instrument and to contribute to transparency in military affairs, this guide aims to support officials in preparing their country’s annual submission for UNMILEX. It provides step-by step advice and concrete examples on how to use the information readily available in public government budget documents to fill in UNMILEX submissions. It discusses the definition of ‘military expenditure’ for UNMILEX purposes, shows where to find budget documents and explains whether to report on actual or planned expenditures. Most importantly, the guide gives instructions on how to transcribe data from national budget documents to the correct UNMILEX form. The focus is on making participation easy by using the simplified or single-figure form.
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Rioux, Nathalie. Twenty-Fifth Annual Report on Federal Agency Use of Voluntary Consensus Standards and Conformity Assessment. Gaithersburg, MD: National Institute of Standards and Technology, 2022. http://dx.doi.org/10.6028/nist.ir.8438.

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In FY 2021, the 22 federal agencies that reported did not add or rescind any GUS in lieu of VCS, therefore there remains a total of 80 previously reported GUS in lieu of VCS still in use. This analysis does not reflect the use of standards by the Department of Defense (DoD) or the National Aeronautics and Space Administration (NASA) as they report their use of GUS on a categorical basis via a different reporting mechanism. Agencies demonstrate the effectiveness of the NTTAA and Circular A-119 by their continuous review of opportunities to rescind GUS in favor of using VCS, and their involvement with the private sector through the VCS process. These activities suggest that federal agencies are cognizant of the benefits of meeting their mission needs by actively seeking to use VCS developed by the private sector. In accordance with its coordination role as defined in the NTTAA and OMB A-119, NIST continues to assist federal agencies and their stakeholders with standards and conformity assessment information, program support, guidance, and policy concerns. NIST hosts http://standards.gov, which offers ongoing practical guidance and information needed by agencies to implement the NTTAA successfully and report standards activities as required by the NTTAA and OMB Circular A-119. This report fulfills the annual reporting requirements of both the NTTAA and OMB Circular A-119.
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3

Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, Ahmed Hassoon, Najlla Nassery, Donna Parizadeh, Lisa M. Wilson, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), December 2022. http://dx.doi.org/10.23970/ahrqepccer258.

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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnostic errors or misdiagnosis-related harms in EDs in the United States or other developed countries with ED care deemed comparable by a technical expert panel. We applied standard definitions for diagnostic errors, misdiagnosis-related harms (adverse events), and serious harms (permanent disability or death). Preventability was determined by original study authors or differences in harms across groups. Two reviewers independently screened search results for eligibility; serially extracted data regarding common diseases, error/harm rates, and causes/risk factors; and independently assessed risk of bias of included studies. We synthesized results for each question and extrapolated U.S. estimates. We present 95 percent confidence intervals (CIs) or plausible range (PR) bounds, as appropriate. Results. We identified 19,127 citations and included 279 studies. The top 15 clinical conditions associated with serious misdiagnosis-related harms (accounting for 68% [95% CI 66 to 71] of serious harms) were (1) stroke, (2) myocardial infarction, (3) aortic aneurysm and dissection, (4) spinal cord compression and injury, (5) venous thromboembolism, (6/7 – tie) meningitis and encephalitis, (6/7 – tie) sepsis, (8) lung cancer, (9) traumatic brain injury and traumatic intracranial hemorrhage, (10) arterial thromboembolism, (11) spinal and intracranial abscess, (12) cardiac arrhythmia, (13) pneumonia, (14) gastrointestinal perforation and rupture, and (15) intestinal obstruction. Average disease-specific error rates ranged from 1.5 percent (myocardial infarction) to 56 percent (spinal abscess), with additional variation by clinical presentation (e.g., missed stroke average 17%, but 4% for weakness and 40% for dizziness/vertigo). There was also wide, superimposed variation by hospital (e.g., missed myocardial infarction 0% to 29% across hospitals within a single study). An estimated 5.7 percent (95% CI 4.4 to 7.1) of all ED visits had at least one diagnostic error. Estimated preventable adverse event rates were as follows: any harm severity (2.0%, 95% CI 1.0 to 3.6), any serious harms (0.3%, PR 0.1 to 0.7), and deaths (0.2%, PR 0.1 to 0.4). While most disease-specific error rates derived from mainly U.S.-based studies, overall error and harm rates were derived from three prospective studies conducted outside the United States (in Canada, Spain, and Switzerland, with combined n=1,758). If overall rates are generalizable to all U.S. ED visits (130 million, 95% CI 116 to 144), this would translate to 7.4 million (PR 5.1 to 10.2) ED diagnostic errors annually; 2.6 million (PR 1.1 to 5.2) diagnostic adverse events with preventable harms; and 371,000 (PR 142,000 to 909,000) serious misdiagnosis-related harms, including more than 100,000 permanent, high-severity disabilities and 250,000 deaths. Although errors were often multifactorial, 89 percent (95% CI 88 to 90) of diagnostic error malpractice claims involved failures of clinical decision-making or judgment, regardless of the underlying disease present. Key process failures were errors in diagnostic assessment, test ordering, and test interpretation. Most often these were attributed to inadequate knowledge, skills, or reasoning, particularly in “atypical” or otherwise subtle case presentations. Limitations included use of malpractice claims and incident reports for distribution of diseases leading to serious harms, reliance on a small number of non-U.S. studies for overall (disease-agnostic) diagnostic error and harm rates, and methodologic variability across studies in measuring disease-specific rates, determining preventability, and assessing causal factors. Conclusions. Although estimated ED error rates are low (and comparable to those found in other clinical settings), the number of patients potentially impacted is large. Not all diagnostic errors or harms are preventable, but wide variability in diagnostic error rates across diseases, symptoms, and hospitals suggests improvement is possible. With 130 million U.S. ED visits, estimated rates for diagnostic error (5.7%), misdiagnosis-related harms (2.0%), and serious misdiagnosis-related harms (0.3%) could translate to more than 7 million errors, 2.5 million harms, and 350,000 patients suffering potentially preventable permanent disability or death. Over two-thirds of serious harms are attributable to just 15 diseases and linked to cognitive errors, particularly in cases with “atypical” manifestations. Scalable solutions to enhance bedside diagnostic processes are needed, and these should target the most commonly misdiagnosed clinical presentations of key diseases causing serious harms. New studies should confirm overall rates are representative of current U.S.-based ED practice and focus on identified evidence gaps (errors among common diseases with lower-severity harms, pediatric ED errors and harms, dynamic systems factors such as overcrowding, and false positives). Policy changes to consider based on this review include: (1) standardizing measurement and research results reporting to maximize comparability of measures of diagnostic error and misdiagnosis-related harms; (2) creating a National Diagnostic Performance Dashboard to track performance; and (3) using multiple policy levers (e.g., research funding, public accountability, payment reforms) to facilitate the rapid development and deployment of solutions to address this critically important patient safety concern.
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