Bibliometric network mapping of farm accounting studies using a comprehensive dataset.

This data article aims to analyze the intellectual structure of farm accounting studies by examining bibliometric features. A dataset comprising 190 documents from the ISI Database within the farm accounting field was utilized. It delved into various aspects including the yearly publication and citation count concerning agricultural accounting, predominant research areas, keyword co-occurrence, bibliographic coupling among sources and documents, as well as co-citation patterns of referenced materials. Bibliometric network mapping techniques were employed for the analysis of the data. The analysis was conducted using VOSviewer, a scientific mapping analysis tool. The findings indicated a notable uptrend in publication and citation rates of agricultural accounting studies over the past decade. A significant portion of the dataset centered around agriculture and business economics. Key terms like ``biological assets,'' ``IAS 41,'' and ``fair value'' emerged as prominently used. The journal ``Custos e Agronegócio Online'' showed significant influence in terms of bibliographic coupling among sources.

A clinical application of fair value estimate (FVE) for R50%: Separating overlapping 50% isodose volumes in single isocenter multiple targets SRS.

In the treatment of single isocenter multiple targets (SIMT) stereotactic cranial cases with linac-based, multi-leaf collimated delivery, one encounters cases when the 50% isodose clouds (IDC50%s) of planning target volumes (PTVs) in close proximity overlap and cannot easily be separated. In such cases, it is difficult to assign an IDC50% to each individual PTV, which is necessary to allow evaluation of individual PTV intermediate dose spill for comparison to established intermediate dose spill metrics for plan quality assessment. The Fair Value Estimate (FVE) for R50% (R50%FVE ) is a method to unambiguously apportion the overlapping volume of IDC50% to allow calculation of the intermediate dose spill metric R50% (defined as volume of IDC50% / volume of PTV). Full application of R50%FVE requires knowing the surface area of the PTVs. Since surface area information is not always available, we develop a spherical PTV approximation to R50%FVE-sphere and compare this to R50%FVE . Then we apply the R50%FVE-sphere to clinical data from the University of Alabama, Birmingham (UAB) that catalogs 68 PTVs from various SIMT plans with overlapping IDC50%. The UAB dataset reports intermediate dose spill as Falloff Index. While Falloff Index looks mathematically equivalent to R50%, the Falloff Index attributes the "entire overlapping IDC50% of PTVs in close proximity" to each individual PTV in the cluster. R50%FVE-sphere provides a value that is conceptually correct and numerically smaller relative to the Falloff Index data reported by UAB in all cases. This reprocessing of the UAB data places many of the PTVs with very high intermediate dose spill within recently proposed R50% guidelines.

Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations.

As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies' financial statements to "discount" items in levels 2 and 3 of the fair value measurement, listed companies will treat these items as conditional conservatism. It refers to the conservatism of companies when confirming bad news of unrealized gains and losses sooner than confirming good news. A sample was selected for empirical analysis to verify the existence of this relationship. The results are as follows: (1) the higher the proportion of levels 2 and 3 fair value measurements, the stronger the conditional conservatism of the company's profit and loss; (2) the higher the proportion of cash holding of operating activities in a company's operating profit and the higher the audit quality, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of the company's profit and loss; and (3) the lesser the internal control defects in a company, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of its profit and loss. The findings provide empirical evidence to identify listed companies adopting conditional conservatism to alleviate discounting expectations of fair value items of financial statements' external users and provide a reference for improving the standards and regulation of listed companies.

How to estimate R50% for cranial SRS/SRT cases with overlapping 50% isodose volumes: A proposed system.

Inevitably in clinical stereotactic cranial single isocenter multiple target cases treated with linac-based multi-leaf collimated (MLC) delivery, one encounters planning target volumes (PTVs) in close proximity with overlapping 50% isodose clouds (IDC50%). In such cases, it is very difficult to separate the IDC50% attributable to each individual target and, thus, assess the intermediate dose conformality or R50%. Such scenarios happen regardless of what metric is used to measure intermediate dose spill. Now that universal standards for intermediate dose spill have been proposed, it is important to have a consistent method for apportioning these overlapping IDC50% volumes to allow comparison with the proposed standards when multiple PTVs have overlapping IDC50%. We propose a systematic method for apportioning the IDC50% of multiple targets with overlapping IDC50% based on the relative surface area of each target volume; we call this the fair value estimate (FVE). This FVE system of apportionment is tested for reasonableness by comparing the apportionment of multiple target single isocenter stereotactic treatment with widely spaced targets where the IDC50% can be obviously assigned to demonstrate that the FVE results are very similar to the actual R50% results. We then demonstrate how the FVE system would be applied to cases with overlapping IDC50%. We propose this FVE system for consideration by the cranial stereotactic community for apportioning the intermediate dose spill when that intermediate dose spill overlaps among multiple targets.

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator.

This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses the moderating impact of corporate governance. We focus on accounting-based earnings quality measures that have several advantages for investigating agency-related earnings management behavior compared to market-based measures (e.g. value relevance studies). Fair value measurements are not restricted to specific industries, periods, circumstances, or items in our sample. Based on the applied earnings quality measure, the reviewed articles are structured into five categories: (1) earnings persistence and predictive ability, (2) discretionary accruals, (3) target beating and properties of analysts' forecasts, (4) earnings variability, and (5) other earnings quality measures. We indicate three key findings: first, fair value measurements show mixed earnings quality; second, lower-level fair value measurements decrease earnings quality; and third, corporate governance measures enhance earnings quality. After that, we deduce six research questions for future research. We show possible extensions to previous research designs in methodology and settings. Future research should also focus on corporate governance variables to a greater extent, especially compensation and board structures. Thereby, we suggest extending the neoclassical view with behavioral aspects.

Los patrones culturales del Contador Público en la aplicación del valor razonable / The cultural patterns of the Public Accountant in the application of fair value / Os padrões culturais do Contador Público na aplicação do valor justo

Resumen Este trabajo busca conseguir una perspectiva sobre la receptividad de una contabilidad a valor razonable por parte del profesional contable local, mediante datos y textos obtenidos acerca de las percepciones de los Contadores Públicos en relación con tal concepto prescrito por la NIIF 13. Se aplica un enfoque mixto que, además de estimar el tamaño de la muestra de contadores locales a encuestar permita extraer de ella otra submuestra intencional de contables que fungen como ejecutivos o jefes de al menos otro contador supuestamente capacitados para recabar de ellos, mediante el cuestionario GLOBE y de una entrevista en profundidad, una visión de la racionalidad institucional que distingue principios, prácticas y símbolos organizacionales. La comprobación de validez y Habilidad de los resultados se logra mediante una triangulación metodológica de la información obtenida en cada una de las fases de la investigación. Los resultados revelan posturas ideológicas de los contadores en sus teorizaciones sobre la interacción entre la gerencia y los contables en la búsqueda de un nuevo constructo para la contabilidad a valor razonable, los auditores en sintonía con los valores del mercado y los de empresas en propensiones hacia la comparación entre las oportunidades que ofrece el mundo global y las de su pertenencia al desarrollo institucional. Esta reflexión metodológica concluye con la caracterización de una lógica histórica, económica y cultural implicada por la adopción del valor razonable en Colombia. Códigos JEL: M41 , D46, C51.

Abstract The Colombian mining has acquired an important role in the economy of the country. Despite its relevancy, environmental and social impacts are not insignificant, on the contrary the scope of this deterioration has demanded the adoption of public policies to counteract it. The country is lagging behind in Latin America in environmental policy particularly as regards manage of so called mining environmental liabilities and abandoned, inactive, paralyzed or orphaned mine closure requiring measures to mitigate them or remedy them, in addition to the management of risks of effects both current and future. For a suitable management of these liabilities, it is convenient the design and application of a risk matrix incorporating good mining practices in order to mitigate and prevent further damage to socio-environmental surroundings. This paper seeks to obtain a perspective on the receptiveness of a fair value accounting by the local accounting professional, through data and texts obtained on the perceptions of the Public Accountants in relation to such concept prescribed by IFRS 13. A mixed approach is applied which, In addition to estimating the size of the sample of local accountants to be surveyed, allows one to extract from it another intentional subsample of accountants who function as executives or heads of at least one other accountant, supposedly trained to collect from them, using the GLOBE questionnaire and An in-depth interview, a vision of institutional rationality that distinguishes organizational principles, practices, and symbols. The verification of validity and reliability of the results is achieved through a methodological triangulation of the information obtained in each of the phases of the research. The results reveal ideological positions of the accountants in their theorizations about the interaction between management and accountants in the search for a new construct for fair value accounting, auditors in tune with market values and those of firms in propensities towards The comparison between the opportunities offered by the global world and those of its institutional development. This methodological reflection concludes with the characterization of a historical, economic and cultural logic implied by the adoption of fair value accounting in Colombia. JEL classification: M41 , D46, C51.

Resumo Este artigo procura obter informações sobre a capacidade de resposta da contabilidade ao valor justo pelo profissional contábil local, através de dados e textos obtidos sobre as percepções de contadores públicos em relação a esse conceito prescrito pela IFRS 13. Uma abordagem é aplicada mista que, além de estimar o tamanho da amostra local para sondar contadores, permitem extrair dela outra subamostra intencional de contadores que servem como executivos ou chefes de pelo menos mais um balcão, supostamente capaz de obtê-los através do questionário GLOBO e de uma entrevista aprofundada, uma visão de racionalidade institucional que distingue princípios, práticas e símbolos organizacionais. A verificação da validade e confiabilidade dos resultados é conseguida através de uma triangulação metodológica da informação obtida em cada uma das fases da investigação. Os resultados revelam as posições ideológicas dos contadores em suas teorias sobre a interação entre gerentes e contadores na busca de um novo constructo para contabilidade ao valor justo, auditores em sintonia com os valores de mercado e de empresas em propensão para a comparação entre as oportunidades oferecidas pelo mundo global e as que pertencem ao desenvolvimento institucional. Esta reflexão metodológica conclui com a caracterização de uma lógica histórica, econômica e cultural, implicada pela adoção de valor razoável na Colômbia. Classificações JEL: M41 , D46, C51.