UNLABELLED West Nile virus (WNV) is an enveloped virus with a single-stranded positive-sense RNA genome from the Flaviviridae family. WNV is spread by mosquitoes and able to infect humans, causing encephalitis and meningitis that can be fatal; it therefore presents a significant risk for human health. In insects, innate response to RNA virus infection mostly relies on RNA interference and JAK/S...

Recent studies show that regression-based tests of the asymmetric timeliness of earnings may be invalid. We develop an econometric model showing that these tests correctly identify whether or not earnings are conservative; however, the inclusion of future rents in equity values causes the regression coefficients to mismeasure the degree of conservatism. This mismeasurement biases cross-sectiona...

ABSTRACT Students are placed in the role of a new employee mergers and acquisitions division regional accounting firm performing due diligence on potential acquisition target for their client. Their task is to determine fair value group unusual nonfinancial assets, horses owned by company, an equine training business. evaluate horse’s highest best use, identify market participant assumptions, c...

ABSTRACT We investigate the effects of mandatory private Country-by-Country Reporting (CbCR) to European tax authorities on multinational firms' capital and labor investments, as well their organizational structures. exploit threshold-based application this 2016 disclosure rule conduct difference-in-differences regression discontinuity tests. document increases in expenditures Europe, but these...

ABSTRACT Between 1995 and 2021, the United States’ Federal Government imposed $162.5 billion in penalties upon government contractors who had engaged improper behavior as part of procurement process. Despite enormity contractor misbehavior, characteristics associated with misconduct are relatively underexplored academic literature. In this study, we examine whether to what extent firm predict f...

SYNOPSIS Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of FASB, GASB, and EITF to understand factors critical their successful nomination appointment. Semistructured were conducted with standard setters root our understanding own experiences perceptions. Value emerged as a generalizing theme. Participants perceive...

ABSTRACT Securities litigation is relatively rare, but can significantly affect sued firms. We extend this research by examining the spillover effect of securities on industry peers using a sample disclosure-related litigation—distinct from events such as restatements and SEC enforcement. find investors respond immediately exhibit negative abnormal returns before after case filings. Additionall...

The Geomagnetic Polarity Time Scale (GPTS) provides a basis for the geological timescale, quantifies geomagnetic field behavior, and gives time framework geologic studies. We build revised Middle to Late Jurassic GPTS by using new multiscale magnetic profile, combining sea surface, midwater, autonomous underwater vehicle near-bottom anomaly data from Hawaiian lineation set in Pacific Quiet Zone...

The issue of environmental protection has gained momentum in recent times. Climate change left no one untouched, and economies across the globe are debating on ways protection. Sustainable growth become buzzword- including using energy-efficient sources production paying attention to environment human capital. In light this, green or accounting is significant, as this can make companies more co...

Abstract. This article focuses on the financial audit of first statements prepared in accordance with International Financial Reporting Standards (IFRS). Also, examines requirements for training, maintenance and design workers Auditing (ISA) 230 «Audit documentation». The identifies main objectives, relevance need an IFRS statements. sources information such have been formed. analyzes Based the...