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ObjectiveThis study aims to determine the relationship between door-to-balloon delay in primary percutaneous coronary intervention and ST-elevation myocardial infarction (MI) outcomes and examine for potential effect modifiers.MethodsWe conducted a systematic review and meta-analysis of prospective observational studies that have investigated the relationship of door-to-balloon delay and clinical outcomes. The main outcomes include mortality and heart failure.Results32 studies involving 299 320 patients contained adequate data for quantitative reporting. Patients with ST-elevation MI who experienced longer (>90 min) door-to-balloon delay had a higher risk of short-term mortality (pooled OR 1.52, 95% CI 1.40 to 1.65) and medium-term to long-term mortality (pooled OR 1.53, 95% CI 1.13 to 2.06). A non-linear time–risk relation was observed (P=0.004 for non-linearity). The association between longer door-to-balloon delay and short-term mortality differed between those presented early and late after symptom onset (Cochran’s Q 3.88, P value 0.049) with a stronger relationship among those with shorter prehospital delays.ConclusionLonger door-to-balloon delay in primary percutaneous coronary intervention for ST-elevation MI is related to higher risk of adverse outcomes. Prehospital delays modified this effect. The non-linearity of the time–risk relation might explain the lack of population effect despite an improved door-to-balloon time in the USA.Clinical trial registrationPROSPERO (CRD42015026069).

We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post-Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].

Background Standardization of procedures for data abstraction by cancer registries is fundamental for cancer surveillance, clinical and policy decision-making, hospital benchmarking, and research efforts. The objective of the current study was to evaluate adherence to the four components (completeness, comparability, timeliness, and validity) defined by Bray and Parkin that determine registries’ ability to carry out these activities to the hospital-based National Cancer Database (NCDB). Methods Tbis study used data from U.S. Cancer Statistics, the official federal cancer statistics and joint effort between the Centers for Disease Control and Prevention (CDC) and the National Cancer Institute (NCI), which includes data from National Program of Cancer Registries (NPCR) and Surveillance, Epidemiology, and End Results (SEER) to evaluate NCDB completeness between 2016 and 2020. The study evaluated comparability of case identification and coding procedures. It used Commission on Cancer (CoC) standards from 2022 to assess timeliness and validity. Results Completeness was demonstrated with a total of 6,828,507 cases identified within the NCDB, representing 73.7% of all cancer cases nationwide. Comparability was followed using standardized and international guidelines on coding and classification procedures. For timeliness, hospital compliance with timely data submission was 92.7%. Validity criteria for re-abstracting, recording, and reliability procedures across hospitals demonstrated 94.2% compliance. Additionally, data validity was shown by a 99.1% compliance with histologic verification standards, a 93.6% assessment of pathologic synoptic reporting, and a 99.1% internal consistency of staff credentials. Conclusion The NCDB is characterized by a high level of case completeness and comparability with uniform standards for data collection, and by hospitals with high compliance, timely data submission, and high rates of compliance with validity standards for registry and data quality evaluation.

Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias in this measure, because a placebo—lagged earnings—also exhibits similar asymmetry. Ball, Kothari, and Nikolaev (2013a) and Collins, Hribar, and Tian (2014) propose alternative explanations for the bias and offer revised measures to overcome the bias. However, we find that both revised measures remain substantially upward-biased. In particular, a placebo based on lagged share price mimics time-series and cross-sectional variation observed for the revised measures. More generally, we find biases in the asymmetric timeliness specification because earnings, accruals, and other measures of performance are often related to second and higher moments of the distribution of returns. In addition to suggesting that the asymmetric timeliness specification be used with caution, our study illustrates the useful role placebos can play in archival studies.

Nowadays, governments launch open government data (OGD) portals that provide data that can be accessed and used by everyone for their own needs. Although the potential economic value of open (government) data is assessed in millions and billions, not all open data are reused. Moreover, the open (government) data initiative as well as users’ intent for open (government) data are changing continuously and today, in line with IoT and smart city trends, real-time data and sensor-generated data have higher interest for users. These “smarter” open (government) data are also considered to be one of the crucial drivers for the sustainable economy, and might have an impact on information and communication technology (ICT) innovation and become a creativity bridge in developing a new ecosystem in Industry 4.0 and Society 5.0. The paper inspects OGD portals of 60 countries in order to understand the correspondence of their content to the Society 5.0 expectations. The paper provides a report on how much countries provide these data, focusing on some open (government) data success facilitating factors for both the portal in general and data sets of interest in particular. The presence of “smarter” data, their level of accessibility, availability, currency and timeliness, as well as support for users, are analyzed. The list of most competitive countries by data category are provided. This makes it possible to understand which OGD portals react to users’ needs, Industry 4.0 and Society 5.0 request the opening and updating of data for their further potential reuse, which is essential in the digital data-driven world.

This study investigates the determinants of goodwill impairment decisions by firms applying IFRS based on a comprehensive sample of stock-listed firms from 21 countries. Multivariate logistical regression findings indicate that goodwill impairment incidence is negatively associated with economic performance, but also related to proxies for managerial and firm-level incentives. In addition, whereas goodwill impairment tends to be timely for firms in high enforcement countries, firms in low enforcement countries tend to be less responsive to declines in the economic value of goodwill; CEO compensation concerns affect the impairment decision for firms in low enforcement; and CEO reputation concerns and management preference for smooth earnings influence goodwill impairment decisions in high, as well as low, enforcement countries. We also find that private monitoring through institutional investors substitutes for public enforcement in the context of goodwill impairment when a country's enforcement regime is relatively weak.

Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements, which is consistent with a negative effect of long auditor tenure on audit quality. In addition, using the non-voluntary auditor change following the demise of Arthur Andersen in 2002 as a natural experiment, we show that the misstatements of its former clients were discovered faster than those of comparable companies that retained their auditors throughout the misstatement. This finding speaks to the benefit of a fresh look by a new auditor. An extended analysis shows that longer auditor tenure also leads to misstatements of greater magnitudes, and that the Sarbanes-Oxley Act has mitigated, but not eliminated, the negative effect of long auditor tenure. Last, we show that the negative association between auditor tenure and timely discovery of misstatements is mainly present in the first ten years of an audit engagement. Our study has implications for regulators who continue to express concern regarding lengthy auditor-client engagement.

Large-scale protracted outbreaks can be prevented through early detection, notification, and rapid control. We assessed trends in timeliness of detecting and responding to outbreaks in the African Region reported to the World Health Organization during 2017-2019. We computed the median time to each outbreak milestone and assessed the rates of change over time using univariable and multivariable Cox proportional hazard regression analyses. We selected 296 outbreaks from 348 public reported health events and evaluated 184 for time to detection, 232 for time to notification, and 201 for time to end. Time to detection and end decreased over time, whereas time to notification increased. Multiple factors can account for these findings, including scaling up support to member states after the World Health Organization established its Health Emergencies Programme and support given to countries from donors and partners to strengthen their core capacities for meeting International Health Regulations.

The deterioration and deformation of brittle rock generally appear in railway tunnels with the operation of large buried deep tunnel. To investigate the macro-micro fracture and acoustic emission evolution characteristics of brittle rock, this paper conducted the uniaxial compression, scanning electron microscope (SEM), and acoustic emission (AE) signal monitoring under different loading rates. The results showed that the loading rate has an obvious enhancement effect on mechanical parameters. The increased loading rate extends the elastic deformation and improves the bearing strength, elastic modulus and deformation modulus. The fracture patterns include shear fracture, composite fracture, and tension fracture. The oblique shear fracture is transformed into composite fracture and tension fracture with the loading rate increasing. The microscopic fracture shows that increasing loading rate inhibits the evolution of oblique shear fractures and promotes the expansion of tensile fractures. The roughness level of tensile fractures is significantly lower than that of oblique shear fracture and composite fracture. The AE parameters and deformation behavior are characterized by simultaneous evolution. The AE amplitude changes from low-level and low-density distribution to high-level and high-density distribution as the loading rate increases. The AE activity intensity of tensile fracture is significantly greater than that of oblique shear fracture and composite fracture. The warning timeliness of cumulative AE events and cumulative AE energy is generally earlier than the AE b-value under the same loading rate, and the early warning timeliness of cumulative AE events is similar to that of cumulative AE energy.

PurposeThis paper aims to introduce the concept of consumer impatience, empirically explore how it relates to time-based logistics performance (delivery speed and delivery timeliness) and discuss its impact on consumer satisfaction. This research argues that gaining insights related to delivery performance from a consumer’s perspective can help the development of more effective time-based logistics strategies for e-commerce home deliveries.Design/methodology/approachHypotheses in this study are developed using attribution theory and tested with empirical data collected through an online behavioral consumer experiment. Middle-range theorizing is used to develop an understanding of the mechanisms that impact the relationship between time-based logistics performance and consumer satisfaction.FindingsFindings indicate that consumer impatience with delivery speed and delivery timeliness play an essential role in the relationship between time-based delivery performance and consumer satisfaction. Issues with delivery timeliness are shown to have a more negative impact on consumer satisfaction than issues with delivery speed, while delivery communication is demonstrated to have a positive relationship with consumer satisfaction.Originality/valueThis empirical study adds to existing time-based competition literature by taking a consumer-centric perspective and bringing a largely overlooked but critical concept – consumer impatience – into the logistics and supply chain management setting. Middle-range theorizing allows for a conceptualized understanding of consumers’ delivery experiences that can help companies develop proactive actions in their time-based competition initiatives.