Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
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
PROTOCOL: Effectiveness of Educational Programmes to Prevent and Counter Online Violent Extremist Propaganda in English, French, Spanish, Portuguese, German and Scandinavian Language Studies: A Systematic Review. [PDF]
Duarte FP+4 more
europepmc +1 more source
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
Effectiveness of hand-arm bimanual intensive therapy including lower extremities in the rehabilitation of children with cerebral palsy: a systematic review protocol. [PDF]
Qu YL+5 more
europepmc +1 more source
Trending extinctions: online interest in recently extinct animals
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
Perceived Stress, Well-Being, and Academic Performance of University Students During the First COVID-19 Lockdown: A Study of Portuguese, Spanish, and Brazilian Students. [PDF]
Marques-Pinto A+7 more
europepmc +1 more source
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]
Klapka CS+6 more
europepmc +1 more source
Voice Overs: Translation and Latin American Literature: introduction [PDF]
Balderston, Daniel, Schwartz, Marcy
core
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