{"id":26363,"date":"2021-04-04T00:36:04","date_gmt":"2021-04-04T00:36:04","guid":{"rendered":"https:\/\/cfibv.org\/?p=26363"},"modified":"2021-04-04T00:36:04","modified_gmt":"2021-04-04T00:36:04","slug":"academic-paper-level-3-derivative-restatements","status":"publish","type":"post","link":"https:\/\/sandbox.myfuse.education\/cfibv\/2021\/04\/04\/academic-paper-level-3-derivative-restatements\/","title":{"rendered":"Academic Paper- Level 3 Derivative Restatements"},"content":{"rendered":"\n<p>Hi everyone,<\/p>\n\n\n\n<p>Hope this month\u2019s blog finds you all doing well and keeping healthy.&nbsp; As one who teaches in academia, I do write academic papers once a year with my fellow faculty and doctoral students to enhance knowledge in my field.&nbsp; My most recent article was just accepted for publication by the Business Valuation Journal- OIV.&nbsp; This journal is published by OIV- Organismo Italiano di Valutazione, an Italian Valuation Organization. OIV is a member of ICVS and has an academic editorial board from many universities.&nbsp; The title of the paper is \u201cLevel 3 Reporting Quality: Trend Analysis of Derivative Instruments\u2019 Restatements.\u201d In this paper, we conducted research as to governing trends in financial derivatives restatements. &nbsp;Some of the findings noted was an apparent decreasing movement with these restatements.&nbsp; Further research will be conducted to determine whether this decreasing trend resulted from improved valuation techniques or from lack of appropriate reviews. &nbsp;Another finding suggested that small market capitalization companies had more restatements than the larger capitalization companies. The paper will be published in its entirety June 2021.&nbsp; Until next time\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n<p>Joel DiCicco<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi everyone, Hope this month\u2019s blog finds you all doing well and keeping healthy.&nbsp; As one who teaches in academia, I do write academic papers once a year with my fellow faculty and doctoral students to enhance knowledge in my field.&nbsp; My most recent article was just accepted for publication by the Business Valuation Journal- [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[3,1],"tags":[],"class_list":["post-26363","post","type-post","status-publish","format-standard","hentry","category-joels-corner","category-uncategorized"],"acf":[],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Academic Paper- Level 3 Derivative Restatements - CFIBV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sandbox.myfuse.education\/cfibv\/2021\/04\/04\/academic-paper-level-3-derivative-restatements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Academic Paper- Level 3 Derivative Restatements - CFIBV\" \/>\n<meta property=\"og:description\" content=\"Hi everyone, Hope this month\u2019s blog finds you all doing well and keeping healthy.&nbsp; 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