Historically, the format of financial statements has varied from one country to another.
Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen a steady increase in the impact of their accounting practices on other nations, even influencing the actual format of financial statements.
In this trial, all 10 sub-scales inclusive of further break-down questions will be presented in a format of brief statements to the participants via an online questionnaire.
The items had the format of a statement that began with 'How difficult or how easy is it for you to…'.
The items had the format of a statement that began with 'Patients who use the Internet in relation to their health…' or 'Through patients' seeking health-related information on the Internet…'.
For consistency, the CHEERS statement checklist format is based on the format of the CONSORT statement checklist.
Is there some kind of format that financial statements must follow?
Compared with the previous work (Wang et al. 2007), only addition problems were tested in the present study and the addition problems were not presented in the format of one whole statement.
All of the participants in the deal, including the issuer, Lead Manager, and the members of the underwriting syndicate, work collectively on the language and format of the registration statement.
This was, besides being owed to personal preference [ 51], in part a consequence of the amount of statements received and the format in which they were available.
The item format included 'yes/no/don't know' questions, rank ordering of statements or Likert scale ratings.
