Hope this month’s blog finds you all doing well and keeping healthy. 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. My most recent article was just accepted for publication by the Business Valuation Journal- OIV. 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. The title of the paper is “Level 3 Reporting Quality: Trend Analysis of Derivative Instruments’ Restatements.” In this paper, we conducted research as to governing trends in financial derivatives restatements. Some of the findings noted was an apparent decreasing movement with these restatements. Further research will be conducted to determine whether this decreasing trend resulted from improved valuation techniques or from lack of appropriate reviews. 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. Until next time……………………..