In attempting to control for those different characteristics between German private firms that report under IFRS and those companies that report under German GAAP, we employ a propensity score matching model.
To reduce the differences in firm characteristics between companies that report under IFRS and those reporting under German GAAP, we employ a matching approach based on the results of propensity score estimates from Eq. (9) for every financial reporting property.
Even though these trends were not apparently due to changes in diagnostic criteria, mortality data are biased as they are based on death certificates that under-report the incidence and prevalence of ILD (Coultas and Hughes, 1996).
One potential concern when comparing German companies that report under German GAAP to those reporting under IFRS is that the two groups might reveal differences in financial reporting properties due to their different economic characteristics (Barth et al. 2008).
After estimating the propensity scores, we match (without replacement) companies that report under German GAAP with companies that report under IFRS and that have the closest predicted value from Eq. (9) within a maximum distance of 0.25%.
Mr. Ray said he had not yet submitted that report under seal to a special panel of three federal judges, as the law required.
One could think that clinicians under-report their proportion of referrals for imaging that is most unlikely to affect treatment, to make their referral practice look adequate and justified.
It is possible that participants under-reported the collection of pamphlets when surveyed at 12 months.
It is possible, that participants under-reported very uncontrollable and distressing ID-imagery, which might explain a lack of correlations between mood, depression and these images.
For the Canadian portion of the managed boreal forest that is under reporting obligation [39], the dominant disturbances are fire and harvest [31].
