Big 4 offshore: Transparency arbitrage across legal and geographical boundaries
Contemporary Accounting Research, EarlyView.Abstract How do global firms manage conflicting constituencies in complex markets? The Big 4 accounting firms have expanded their size and scope to the extent that they need to relate to different constituencies simultaneously, sometimes on controversial issues.
Saila Stausholm +2 more
wiley +1 more source
Family Support, Communication with Parents, and Adolescent Health Risk Behaviour: A Case of HBSC Study from Bulgaria and Lithuania. [PDF]
Children (Basel)Dimitrova E, Zaborskis A.
europepmc +1 more source
Cucurbit aphid‐borne yellows virus: A growing but overlooked threat to global cucurbit production
Annals of Applied Biology, EarlyView.Cucurbit aphid‐borne yellows virus (CABYV) presents a significant threat to cucurbit crops worldwide. In this description of a plant virus we review what is currently known about this plant virus. Abstract Cucurbit aphid‐borne yellows virus (CABYV) presents a significant threat to cucurbit crops worldwide.
M. P. Rabadán +2 more
wiley +1 more source
The Synthesis of New Chalcogenides from the System GeTe<sub>6</sub>-Cu and a Layered Structure Based on Them and an Azo Polymer for Application in Optoelectronics. [PDF]
Materials (Basel)Trifonova Y +7 more
europepmc +1 more source
Abacus, EarlyView.This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen +3 more
wiley +1 more source
The Novel Melatonin Analog Containing Donepezil Fragment Prevents Cognitive Impairments and Associated Oxidative Stress in a Hybrid Rat Model of Melatonin Deficiency and icvAβ<sub>1-42</sub>. [PDF]
Int J Mol SciIvanova P +3 more
europepmc +1 more source
Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
Accounting &Finance, EarlyView.ABSTRACT We investigate the significance of valuation specialists within audit teams in shaping the association between earnings persistence and banks' exposure to Level 3 fair value measurements (FVMs). Using a sample of international banks, we find that a bank's exposure to Level 3 FVMs improves earnings persistence only when auditors engage ...
Chen Bu, Yuyu Zhang, Daifei Yao
wiley +1 more source