“…In the design phase, this information can be acquired from data dictionaries and pre-analysis investigation of data samples to assess data completeness. In the context of evaluating treatment effectiveness, the following process has been proposed: (i) choose the estimand by specifying the hypothesis, (ii) opt for a trial emulation framework and define the variables for meeting the “exchangeability” assumption, and (iii) specify the analytical method at the design stage [ 36 ]. In this regard, examples of trial emulation using observational data were reported in the literature [ 37 , 38 ].…”