The CONSORT Statement: Application within and adaptations for orthodontic trials

High-quality randomized controlled trials (RCTs) are an integral part of evidence-based medicine. RCTs are the bricks and mortar of high-quality systematic reviews, which are important determinants of health care policy and clinical practice. For published research to be used most effectively, investigators and authors should follow the guidelines for accurate and transparent reporting of RCTs. The consolidated standards of reporting trials (CONSORT) statement and its extensions are among the most widely used reporting guidelines in biomedical research. CONSORT was adopted by the American Journal of Orthodontics and Dentofacial Orthopedics in 2004. Since 2011, this Journal has been actively implementing compliance with the CONSORT reporting guidelines. The objective of this explanatory article is to highlight the relevance and implications of the various CONSORT items to help authors to achieve CONSORT compliance in their research submissions of RCTs to this and other orthodontic journals.

Desarrollo de un modelo integral de evaluación para instituciones de educación superior y análisis de su impacto en la planificación y gestión institucional

El propósito de esta tesis doctoral es el desarrollo de un modelo integral de evaluación de la gestión para instituciones de educación superior (IES), fundamentado en valorar la gestión de diferentes subsistemas que la integran, así como estudiar el impacto en la planificación y gestión institucional. Este Modelo de Evaluación Institucional fue denominado Modelo Integral de Evaluación de Gestión de las IES (MIEGIES), que incorpora la gestión de la complejidad, los aspectos gerenciales, el compromiso o responsabilidad social, los recursos, además de los procesos propios universitarios con una visión integral de la gestión. Las bases conceptuales se establecen por una revisión del contexto mundial de la educación superior, pasando por un análisis sobre evaluación y calidad en entornos universitarios. La siguiente reflexión conceptual versó sobre la gestión de la complejidad, de la gestión gerencial, de la gestión de responsabilidad social universitaria, de la gestión de los recursos y de la gestión de los procesos, seguida por un aporte sobre modelaje y modelos. Para finalizar, se presenta un resumen teórico sobre el alcance de la aplicación de ecuaciones estructurales para la validación de modelos. El desarrollo del modelo conceptual, dimensiones e indicadores, fue efectuado aplicando los principios de la metodología de sistemas suaves –SSM. Para ello, se identifica la definición raíz (DR), la razón sistémica de ser del modelo, para posteriormente desarrollar sus componentes y principios conceptuales. El modelo quedó integrado por cinco subsistemas, denominados: de la Complejidad, de la Responsabilidad Social Universitaria, Gerencial, de Procesos y de Recursos. Los subsistemas se consideran como dimensiones e indicadores para el análisis y son los agentes críticos para el funcionamiento de una IES. Los aspectos referidos a lo Epistemetodológico, comenzó por identificar el enfoque epistemológico que sustenta el abordaje metodológico escogido. A continuación se identifican los elementos clásicos que se siguieron para llevar a cabo la investigación: Alcance o profundidad, población y muestra, instrumentos de recolección de información y su validación, para finalizar con la explicación procedimental para validar el modelo MIEGIES. La población considerada para el estudio empírico de validación fueron 585 personas distribuidas entre alumnos, docentes, personal administrativo y directivos de una Universidad Pública Venezolana. La muestra calculada fue de 238 individuos, número considerado representativo de la población. La aplicación de los instrumentos diseñados y validados permitió la obtención de un conjunto de datos, a partir de los cuales se validó el modelo MIEGIES. La validación del Modelo MIGEIES parte de sugerencias conceptuales para el análisis de los datos. Para ello se identificaron las variables relevantes, que pueden ser constructos o conceptos, las variables latentes que no pueden ser medidas directamente, sino que requiere seleccionar los indicadores que mejor las representan. Se aplicó la estrategia de modelación confirmatoria de los Modelos de Ecuaciones Estructurales (SEM). Para ello se parte de un análisis descriptivo de los datos, estimando la fiabilidad. A continuación se aplica un análisis factorial exploratorio y un análisis factorial confirmatorio. Para el análisis de la significancia del modelo global y el impacto en la planificación y gestión, se consideran el análisis de coeficientes de regresión y la tabla de ANOVA asociada, la cual de manera global especifica que el modelo planteado permite explicar la relación entre las variables definidas para la evaluación de la gestión de las IES. Así mismo, se encontró que este resultado de manera global explica que en la evaluación institucional tiene mucha importancia la gestión de la calidad y las finanzas. Es de especial importancia destacar el papel que desarrolla la planificación estratégica como herramienta de gestión que permite apoyar la toma de decisiones de las organizaciones en torno al quehacer actual y al camino que deben recorrer en el futuro para adecuarse a los cambios y a las demandas que les impone el entorno. El contraste estadístico de los dos modelos ajustados, el teórico y el empírico, permitió a través de técnicas estadísticas multivariables, demostrar de manera satisfactoria, la validez y aplicación del modelo propuesto en las IES. Los resultados obtenidos permiten afirmar que se pueden estimar de manera significativa los constructos que definen la evaluación de las instituciones de educación superior mediante el modelo elaborado. En el capítulo correspondiente a Conclusiones, se presenta en una de las primeras instancias, la relación conceptual propuesta entre los procesos de evaluación de la gestión institucional y de los cinco subsistemas que la integran. Posteriormente se encuentra que los modelos de ecuaciones estructurales con base en la estrategia de modelación confirmatoria es una herramienta estadística adecuada en la validación del modelo teórico, que fue el procedimiento propuesto en el marco de la investigación. En cuanto al análisis del impacto del Modelo en la Planificación y la Gestión, se concluye que ésta es una herramienta útil para cerrar el círculo de evaluación institucional. La planificación y la evaluación institucional son procesos inherentes a la filosofía de gestión. Es por ello que se recomienda su práctica como de necesario cumplimiento en todas las instancias funcionales y operativas de las Instituciones de Educación Superior. ABSTRACT The purpose of this dissertation is the development of a comprehensive model of management evaluation for higher education institutions (HEIs), based on evaluating the management of different subsystems and study the impact on planning and institutional management. This model was named Institutional Assessment Comprehensive Evaluation Model for the Management of HEI (in Spanish, MIEGIES). The model incorporates the management of complexity, management issues, commitment and social responsibility and resources in addition to the university's own processes with a comprehensive view of management. The conceptual bases are established by a review of the global context of higher education, through analysis and quality assessment in university environments. The following conceptual discussions covered the management of complexity, management practice, management of university social responsibility, resources and processes, followed by a contribution of modeling and models. Finally, a theoretical overview of the scope of application of structural equation model (SEM) validation is presented. The development of the conceptual model, dimensions and indicators was carried out applying the principles of soft systems methodology (SSM). For this, the root definition (RD), the systemic rationale of the model, to further develop their components and conceptual principles are identified. The model was composed of five subsystems, called: Complexity, University Social Responsibility, Management, Process and Resources. The subsystems are considered as dimensions and measures for analysis and are critical agents for the functioning of HEIs. In matters relating to epistemology and methodology we began to identify the approach that underpins the research: Scope, population and sample and data collection instruments. The classic elements that were followed to conduct research are identified. It ends with the procedural explanation to validate the MIEGIES model. The population considered for the empirical validation study was composed of 585 people distributed among students, faculty, staff and authorities of a public Venezuelan university. The calculated sample was 238 individuals, number considered representative of the population. The application of designed and validated instruments allowed obtaining a data set, from which the MIEGIES model was validated. The MIGEIES Model validation is initiated by the theoretical analysis of concepts. For this purpose the relevant variables that can be concepts or constructs were identified. The latent variables cannot be measured directly, but require selecting indicators that best represent them. Confirmatory modeling strategy of Structural Equation Modeling (SEM) was applied. To do this, we start from a descriptive analysis of the data, estimating reliability. An exploratory factor analysis and a confirmatory factor analysis were applied. To analyze the significance of the overall models the analysis of regression coefficients and the associated ANOVA table are considered. This comprehensively specifies that the proposed model can explain the relationship between the variables defined for evaluating the management of HEIs. It was also found that this result comprehensively explains that for institutional evaluation quality management and finance are very important. It is especially relevant to emphasize the role developed by strategic planning as a management tool that supports the decision making of organizations around their usual activities and the way they should evolve in the future in order to adapt to changes and demands imposed by the environment. The statistical test of the two fitted models, the theoretical and the empirical, enabled through multivariate statistical techniques to demonstrate satisfactorily the validity and application of the proposed model for HEIs. The results confirm that the constructs that define the evaluation of HEIs in the developed model can be estimated. In the Conclusions section the conceptual relationship between the processes of management evaluation and the five subsystems that comprise it are shown. Subsequently, it is indicated that structural equation models based on confirmatory modeling strategy is a suitable statistical tool in validating the theoretical model, which was proposed in the framework of the research procedure. The impact of the model in Planning and Management indicates that this is a useful tool to complete the institutional assessment. Planning and institutional assessment processes are inherent in management philosophy. That is why its practice is recommended as necessary compliance in all functional and operational units of HEIs.

Changes at the BCLA

As we welcome 2014 we say goodbye to 2013 and I must start with an apology to authors who have submitted papers to CLAE and seen a delay in either the review process or the hard copy publication of their proofed article. The delays were caused by a major hike in the number of submissions to the journal in 2012 that increased further in 2013. In the 12 months leading to the end of October 2011 we had 94 new paper submissions, and for the same period to the end of 2012 the journal had 116 new papers. In 2012 we were awarded an impact factor for the first time and following that the next 12 month period to the end of October 2013 saw a massive increase in submissions with 171 new manuscripts being submitted. This is nearly twice as many papers as 2 years ago and 3 times as many as when I took over as Editor-in-Chief. In addition to this the UK academics will know that 2014 is a REF year (Research Excellence Framework) where universities are judged on their research and one of the major components of this measure remains to be published papers so there is a push to publishing before the REF deadline for counting. The rejection rate at CLAE has gone up too and currently is around 50% (more than double the rejection rate when I took over as Editor-in-Chief). At CLAE the number of pages that we publish each year has remained the same since 2007. When compiling issue 1 for 2014 I chose the papers to be included from the papers that were proofed and ready to go and there were around 200 proofed pages ready, which is enough to fill 3½ issues! At present Elsevier and the BCLA are preparing to increase the number the pages published per issue so that we can clear some of this backlog and remain up to date with the papers published in CLAE. I should add that on line publishing of papers is still available and there may have been review delays but there are no publishing online so authors can still get an epub on line final version of their paper with a DOI (digital object identifier) number enabling the paper to be cited. There are two awards that were made in 2013 that I would like to make special mention of. One was for my good friend Jan Bergmanson, who was awarded an honorary life fellowship of the College of Optometrists. Jan has served on the editorial board of CLAE for many years and in 2013 also celebrated 30 years of his annual ‘Texan Corneal and contact lens meeting’. The other award I wish to mention is Judith Morris, who was the BCLA Gold Medal Award winner in 2013. Judith has had many roles in her career and worked at Moorfields Eye Hospital, the Institute of Optometry and currently at City University. She has been the Europe Middle East and Africa President of IACLE (International Association of Contact Lens Educators) for many years and I think I am correct in saying that Judith is the only person who was President of both the BCLA (1983) and a few years later she was the President College of Optometrists (1989). Judith was also instrumental in introducing Vivien Freeman to the BCLA as they had been friends and Judith suggested that Vivien apply for an administrative job at the BCLA. Fast forward 29 years and in December 2013 Vivien stepped down as Secretary General of the BCLA. I would like to offer my own personal thanks to Vivien for her support of CLAE and of me over the years. The BCLA will not be the same and I wish you well in your future plans. But 2014 brings in a new position to the BCLA – Cheryl Donnelly has been given the new role of Chief Executive Officer. Cheryl was President of the BCLA in 2000 and has previously served on council. I look forward to working with Cheryl and envisage a bright future for the BCLA and CLAE. In this issue we have some great papers including some from authors who have not published with CLAE before. There is a nice paper on contact lens compliance in Nepal which brings home some familiar messages from an emerging market. A paper on how corneal curvature is affected by the use of hydrogel lenses is useful when advising patients how long they should leave their contact lenses out for to avoid seeing changes in refraction or curvature. This is useful information when refracting these patients or pre-laser surgery. There is a useful paper offering tips on fitting bitoric gas permeable lenses post corneal graft and a paper detailing surgery to implant piggyback multifocal intraocular lenses. One fact that I noted from the selection of papers in the current issue is where they were from. In this issue none of the corresponding authors are from the United Kingdom. There are two papers each from the United States, Spain and Iran, and one each from the Netherlands, Ireland, Republic of Korea, Australia and Hong Kong. This is an obvious reflection of the widening interest in CLAE and the BCLA and indicates the new research groups emerging in the field.

Managing imbalanced supply chain relationships for sustainability:a power perspective

This study adopts a power perspective to investigate sustainable supply chain relationships and specifically uses resource-dependence theory (RDT) to critically analyze buyer-supplier-supplier relationships. Empirical evidence is provided, extending the RDT model in this context. The concept of power relationships is explored through a qualitative study of a multinational company and agricultural growers in the UK food industry that work together to implement sustainable practices. We look at multiple triadic relationships involving a large buyer and its small suppliers to investigate how relative power affects the implementation of sustainable supply-management practices. The study highlights that power as dependence is relevant to understanding compliance in sustainable supply chains and to identifying appropriate relationship-management strategies to build more sustainable supply chains. We show the influences of power on how players manage their relationships and how it affects organizational responses to the implementation of sustainability initiatives. Power notably influences the sharing of sustainability-related risks and value between supply chain partners. From a managerial perspective, the study contributes to developing a better understanding of how power can become an effective way to achieve sustainability goals. This article offers insights into the way in which a large organization works with small and medium size enterprises to implement sustainable practices and shows how power management-that is, the way in which power is used-can support or hinder effective cooperation around sustainability in the supply chain. © 2014 Decision Sciences Institute.

A Decentralized Iron Cage: Do Chinese Local Officials Comply with the Central Government?

This paper contributes to the literature in nancial aid and authoritarian institutions.

For a long time, scholars are debating whether nancial aid is able to facilitate

development and governance. Though abundant evidence is provided, the answer is

still inconclusive. On the other hand, scholars investigating China argue that the

leadership uses various institutions to ensure local ocials' compliance. In this paper,

we nd that the nancial aid does not bring a positive impact and the central

government in China does not have enough monitoring capacity to force local o-

cials to comply. We study a redevelopment program established by Chinese central

government after the 2008 Wenchuan earthquake. By adopting a geographic regression

discontinuity combining with a dierence-in-dierences design, we show that

the redevelopment program does not signicantly develop the disaster area. On the

contrary, the evidence implies that the economy in the disaster area is worse after

receiving the aid. The results imply that local ocials do not follow the central government's

regulations and misuse the aid money for other purposes. In the future, we

expect to further investigate through which mechanism do local ocials undermine

the existing institutions.

iii

Bidragande faktorer som påverkar patientens följsamhet i ögondroppsbehandlingen vid glaukomsjukdom – en litteraturstudie

Bakgrund: Glaukom är en kronisk progressiv ögonsjukdom och en av den främsta orsaken till blindhet i världen. Intraockulärt trycksänkande ögondroppar är den vanligaste behandlingsmetoden och följsamhet är mycket viktigt för att minska progression av sjukdomen och risken att bli blind. Tidigare studier har visat att det finns en bristande följsamhet hos patienter med denna behandling. Syfte: Att belysa de faktorer som påverkar patientens följsamhet så att sjuksköterskan ska få en bättre förståelse och kunna vägleda patienten till en bättre följsamhet. Metod: En systematisk litteraturstudie genomfördes baserad på 14 vetenskapliga artiklar med både kvalitativ och kvantitativ ansats. Resultat: Det finns många olika faktorer som påverkar patientens följsamhet i behandlingen med ögondroppar. Det kan vara faktorer som är orsakade av sjukvårdspersonal, av patienten själv samt av miljö/socioekonomiska skäl. Slutsats: Det är viktigt att fortsätta forska på de faktorer som påverkar patienters följsamhet vid ögondroppsbehandling för att sjuksköterskan ska kunna vägleda till en ökad följsamhet.

Adhésion au traitement de la maladie rénale chronique chez les québécois âgés de 18 ans ou plus

Introduction La progression de la maladie rénale chronique (MRC) augmente le risque des maladies cardiovasculaires. L’hypertension, le diabète et la dyslipidémie sont à la fois des facteurs de risque et des comorbidités de la MRC. Chez les individus souffrant de MRC, la persistance et l’observance du traitement de ces facteurs de risque, i.e. le traitement antihypertenseur (TAH), le traitement hypolipémiant (THL) et le traitement antidiabétique (TAD) contribuent à réduire le risque de mortalité et de morbidité cardiovasculaires. Néanmoins, la persistance et l’observance de ces traitements restent encore peu étudiées chez les individus ayant la MRC. Objectifs: Spécifiquement pour chacun des trois traitements (TAH, THL et TAD), une étude de cohorte a été menée dans le but : 1) d’estimer la persistance à prendre le traitement un an après le début du traitement; 2) d’estimer l’observance du traitement au cours de l’année suivant le début du traitement chez les persistants; 3) d’identifier les facteurs associés à la persistance; et 4) d’identifier les facteurs associés à l’observance. Méthodologie: Nous avons utilisé les banques de données administratives de la Régie de l’assurance maladie du Québec (RAMQ) pour mener trois études de cohorte chez les personnes âgées de 18 ans ou plus. Une étude a été conduite chez les individus qui ont commencé un TAH, l’autre conduite chez les patients ayant commencé un THL et la dernière menée chez les nouveaux utilisateurs de TAD. Les individus qui poursuivaient encore leur traitement un an après son début ont été considérés persistants. Parmi les persistants, les patients qui ont eu une proportion de jours couverts (PJC) ≥ 80 % ont été considérés observants. Les facteurs associés à la persistance et ceux associés à l’observance ont été identifiés à l’aide d’une régression de Poisson modifiée. Résultats: Parmi les 7 119 patients ayant débuté un TAH, 78,8 % ont été persistants et 87,7 % des persistants ont été observants. Les individus qui étaient plus susceptibles d’être persistants se trouvaient dans le groupe des utilisateurs de monothérapie d’inhibiteurs de l’enzyme de conversion de l’angiotensine (IECA) (Rapport de prévalences (RP) : 1,20; intervalle de confiance (IC) à 95 % : 1,13-1,27), d’antagonistes du récepteur de l’angiotensine II (ARA) (1,22; 1,14-1,31), de bloquants des canaux calciques (BCC) (1,20; 1,14-1,26), de bêta-bloquants (BB) (1,16; 1,10-1,23) et de multithérapie (1,31; 1,25-1,38) (référence : monothérapie de diurétiques (DIU)). Les individus qui étaient plus susceptibles d’être observants étaient les utilisateurs de monothérapie d’IECA (1,08; 1,03-1,04), de BB (1,10; 1,05-1,15), de BCC (1,10; 1,05-1,15) et de multithérapie. Des 14 607 individus ayant débuté un THL, 80,7 % ont persisté à le prendre; de ces derniers, 88,7 % étaient observants du THL. Les patients qui étaient plus susceptibles d’être persistants étaient ceux ayant un statut socio-économique (SSE) faible (1,03; 1,01-1,06) (référence : SSE élevé) et ceux dont le traitement initial avait été prescrit par un néphrologue (1,06; 1,04-1,09) (référence : omnipraticien). Les individus qui étaient plus susceptibles d’être observants étaient ceux âgés ≥ 66 ans (référence : 18-65) (1,04; 1,01-1,07), ceux ayant un SSE faible (1,08; 1,06-1,10) et ceux qui avaient pris plus de 12 médicaments différents (référence : <7) (1,03; 1.00-1,05). Sur un total de 6 671 individus ayant débuté un TAD, 76,9 % ont persisté à prendre le traitement. Parmi les persistants, 87,9 % étaient observants. Les individus ayant un SSE faible (1,04; 1,01-1,07) (référence : SSE élevé) ou une multithérapie (1,12; 1,08-1,16) (référence : monothérapie de metformine) étaient plus susceptibles d’être persistants, tout comme ceux ayant une comorbidité dont l’hypertension artérielle (1,04; 1,01-1,07), la dyslipidémie (1,06; 1,03-1,10), l’accident vasculaire cérébral (AVC) (1,05; 1,01-1,11) ou la maladie coronarienne (1,03; 1,01-1,06). Les individus plus susceptibles d’être observants étaient ceux ayant un SSE moyen (1,03; 1,01-1,07) ou une multithérapie (1,06; 1,03-1,09). Conclusion: Peu importe le traitement initié par les individus souffrant de MRC, environ 30% des patients ne seraient pas persistants un an après le début du traitement ou observants dans l’année suivant l’initiation. Certains facteurs sont associés de façon consistante à la persistance, par exemple l’AVC, la maladie coronarienne et le nombre de visites médicales, alors que l’âge et le SSE sont associés à l’observance peu importe que le traitement initial soit un TAH, un THL ou un TAD.

Escutares a minha voz é um direito: construção de espaços integradores de participação na Educação Pré-Escolar e no Ensino do 1ºCiclo do Ensino Básico

Relatório de Estágio apresentado à Escola Superior de Educação de Paula Frassinetti para obtenção do grau de Mestre em Educação Pré- escolar e Ensino do 1º Ciclo do Ensino Básico

A psicologia económica associada ao cumprimento fiscal em IVA

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Metamorfoses: identidades e papéis de género. Um estudo com Transhomens

Este estudo, de carácter exploratório, tem o objetivo de perceber como se processam as (re)aprendizagens dos vários papéis de género em transhomens, atendendo aos processos de adaptação ao nível social, comportamental e da perceção de si na (re)construção da identidade. Para a concretização deste trabalho, recorreu-se à recolha de informação, através de uma estratégia metodológica qualitativa e utilizou-se um questionário analisado através do método de análise de conteúdo, segundo Laurence Bardin (1979). Participaram neste estudo 20 transhomens (pessoas cujo sexo designado no registo de nascimento foi feminino, mas que se identificam com o género masculino). As principais conclusões sugerem que existem mudanças ao nível dos sentimentos, perceção de si, comportamentos, identidade de género e relação com o corpo que resultam do processo de redesignação sexual. Verifica-se que as aprendizagens e pressões para a conformidade aos estereótipos de género resultam por vezes em comportamentos intencionais na construção das feminilidades e masculinidades. Verifica-se também a consciencialização destas intencionalidades, bem como uma progressiva libertação desses comportamentos e dos constrangimentos a eles associados, o que resulta numa apropriação e autoidentificação de si mais liberta, consequentemente de uma vida mais feliz. Esperamos com este trabalho contribuir para o conhecimento e visibilidade das identidades trans, em específico dos transhomens, na tentativa de desconstrução de estereótipos sociais; Metamorphoses: Identity and Gender Roles. A Study with Transmen Abstract: This study of exploratory nature aims to understand the process of (re)learning the various gender roles in transmen, in relation to the social and behavioural processes of adaptation and self-perception in the (re)construction of identity.To do this work, we gathered information, outlined a qualitative methodological strategy and used a survey using the content analysis method according to Laurence Bardin (1979). 20 transmen participated in this study (people whose sex assigned at birth registration was female but identify with the masculine gender). The main findings suggest that there are changes in the level of feelings, self-perception, behaviour and relation with the body that result from sex reassignment process. It appears that the learning and pressures for conformity to gender stereotypes sometimes result in intentional conduct compliance in the construction of femininity and masculinity before and after the sex reassignment process. You can also verify the awareness of these intentions, as well as a gradual release of these behaviours and constraints associated with them, which results an appropriation and self-identification of himself more free, thus a happier life. We expect this work to contribute to the knowledge and visibility of the trans people, in particular the transmen in an attempt to deconstruct social stereotypes.

Transitioning students to work through authentic employment-based training in an Australian senior secondary VET program.

A common challenge among OECD countries has been the development of education and training pathways that accommodate student needs and interests at the upper secondary level (OECD, 2000). The introduction of trade-focussed Australian Technical Colleges (ATCs) has met with mixed response. The ATCs aim to create a supported transition from school to work through dual pathway programs enabling students to follow a trade career while completing their upper secondary studies. There has been little explicit examination of the effectiveness of such senior secondary school arrangements. Using one such Australian Technical College as a case-study, this paper investigates the perceptions of the employers and students who were associated with the college. Using mixed-methods consisting of quantitative perception surveys and focus interviews, the results of this study show that students and employers are very satisfied with the College and illustrate that students have made significant gains in relating their learning to the workplace and everyday life.

Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwait

Since the 1960s, the value relevance of accounting information has been an important topic in accounting research. The value relevance research provides evidence as to whether accounting numbers relate to corporate value in a predicted manner (Beaver, 2002). Such research is not only important for investors but also provides useful insights into accounting reporting effectiveness for standard setters and other users. Both the quality of accounting standards used and the effectiveness associated with implementing these standards are fundamental prerequisites for high value relevance (Hellstrom, 2006). However, while the literature comprehensively documents the value relevance of accounting information in developed markets, little attention has been given to emerging markets where the quality of accounting standards and their enforcement are questionable. Moreover, there is currently no known research that explores the association between level of compliance with International Financial Reporting Standards (IFRS) and the value relevance of accounting information. Motivated by the lack of research on the value relevance of accounting information in emerging markets and the unique institutional setting in Kuwait, this study has three objectives. First, it investigates the extent of compliance with IFRS with respect to firms listed on the Kuwait Stock Exchange (KSE). Second, it examines the value relevance of accounting information produced by KSE-listed firms over the 1995 to 2006 period. The third objective links the first two and explores the association between the level of compliance with IFRS and the value relevance of accounting information to market participants. Since it is among the first countries to adopt IFRS, Kuwait provides an ideal setting in which to explore these objectives. In addition, the Kuwaiti accounting environment provides an interesting regulatory context in which each KSE-listed firm is required to appoint at least two external auditors from separate auditing firms. Based on the research objectives, five research questions (RQs) are addressed. RQ1 and RQ2 aim to determine the extent to which KSE-listed firms comply with IFRS and factors contributing to variations in compliance levels. These factors include firm attributes (firm age, leverage, size, profitability, liquidity), the number of brand name (Big-4) auditing firms auditing a firm’s financial statements, and industry categorization. RQ3 and RQ4 address the value relevance of IFRS-based financial statements to investors. RQ5 addresses whether the level of compliance with IFRS contributes to the value relevance of accounting information provided to investors. Based on the potential improvement in value relevance from adopting and complying with IFRS, it is predicted that the higher the level of compliance with IFRS, the greater the value relevance of book values and earnings. The research design of the study consists of two parts. First, in accordance with prior disclosure research, the level of compliance with mandatory IFRS is examined using a disclosure index. Second, the value relevance of financial statement information, specifically, earnings and book value, is examined empirically using two valuation models: price and returns models. The combined empirical evidence that results from the application of both models provides comprehensive insights into value relevance of accounting information in an emerging market setting. Consistent with expectations, the results show the average level of compliance with IFRS mandatory disclosures for all KSE-listed firms in 2006 was 72.6 percent; thus, indicating KSE-listed firms generally did not fully comply with all requirements. Significant variations in the extent of compliance are observed among firms and across accounting standards. As predicted, older, highly leveraged, larger, and profitable KSE-listed firms are more likely to comply with IFRS required disclosures. Interestingly, significant differences in the level of compliance are observed across the three possible auditor combinations of two Big-4, two non-Big 4, and mixed audit firm types. The results for the price and returns models provide evidence that earnings and book values are significant factors in the valuation of KSE-listed firms during the 1995 to 2006 period. However, the results show that the value relevance of earnings and book values decreased significantly during that period, suggesting that investors rely less on financial statements, possibly due to the increase in the available non-financial statement sources. Notwithstanding this decline, a significant association is observed between the level of compliance with IFRS and the value relevance of earnings and book value to KSE investors. The findings make several important contributions. First, they raise concerns about the effectiveness of the regulatory body that oversees compliance with IFRS in Kuwait. Second, they challenge the effectiveness of the two-auditor requirement in promoting compliance with regulations as well as the associated cost-benefit of this requirement for firms. Third, they provide the first known empirical evidence linking the level of IFRS compliance with the value relevance of financial statement information. Finally, the findings are relevant for standard setters and for their current review of KSE regulations. In particular, they highlight the importance of establishing and maintaining adequate monitoring and enforcement mechanisms to ensure compliance with accounting standards. In addition, the finding that stricter compliance with IFRS improves the value relevance of accounting information highlights the importance of full compliance with IFRS and not just mere adoption.