Cautious Archives

Animal Behaviorist Warns Public to Be Cautious During Breeding Season After Ram Attack in West Auckland

West Auckland, New Zealand – As the breeding season for rams approaches, animal behaviorists are urging caution following a tragic incident in Waitākere where an elderly couple was found deceased in a paddock with an aggressive ram. The couple, both in their 80s, were discovered in the rural property on Anzac Valley Rd in West Auckland yesterday morning. Police reported that the ram found in the paddock was attacking people and was ultimately shot by …

Terrorist Attacks Lead to More Cautious Financial Reporting for Businesses, Study Finds

TORONTO, Ontario – Following a terrorist attack or mass shooting, businesses tend to exhibit more caution in their financial reporting, a recent study has found. The study, published in the British Accounting Review, discovered that the aftermath of such events leads to more pessimistic risk assessments of financial reporting choices and a decrease in accrual-based and real earnings management for companies located in the affected areas. Seda Oz, an assistant professor of accounting at the …