Results 191 to 200 of about 151,891 (310)

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements

open access: yesAccounting &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

Effects of wind farms on raptors: A systematic review of the current knowledge and the potential solutions to mitigate negative impacts

open access: yesAnimal Conservation, EarlyView.
Our review of 195 studies highlights the consensus on raptors’ avoidance behavior and population decline post‐wind farm installation, emphasizing the significant risks posed by mountaintop wind farms to soaring raptors. Adult raptor mortality, particularly among endangered species, and the elevated collision risks faced by young individuals underscore ...
I. Estellés‐Domingo   +1 more
wiley   +1 more source

Trending extinctions: online interest in recently extinct animals

open access: yesAnimal Conservation, EarlyView.
When species go extinct, online interest spikes but often fades quickly. We analysed how online attention shifts before and after extinction announcements of eight species and found that there are brief spikes of interest on Twitter, while Wikipedia shows more prolonged engagement.
S. Canavan   +4 more
wiley   +1 more source

A systematic review of adolescent alcohol‐related harm trends in high‐income countries with declines in adolescent consumption

open access: yesAddiction, EarlyView.
Abstract Background and Aims Adolescent alcohol consumption decreased in high‐income countries during the 2000s and 2010s. While evidence for declining consumption is clear, there has been less research tracking trends in alcohol‐related harms. This article reviewed trends in adolescent alcohol‐related harms in high‐income countries where a decline in ...
Emma Vieira   +7 more
wiley   +1 more source

Exploring the effects of climate change on child malnutrition: protocol for a scoping review. [PDF]

open access: yesBMJ Open
Klapka CS   +6 more
europepmc   +1 more source

“We Call Them International Students”: The Consequences of the Newcomer and International Student Labels for Immigrant Students in Public Schools

open access: yesAnthropology &Education Quarterly, EarlyView.
ABSTRACT This article uses the framework of legal violence to examine two educational labels attached to immigrant young people: newcomer and international student. We demonstrate how these labels function to obscure immigrant students' long‐standing relationships with the United States and result in missed opportunities to address how legal violence ...
Sophia L. Ángeles, Kyle Halle‐Erby
wiley   +1 more source

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