With the current phenomenon of aging populations in most parts of the world, there are corresponding increases in age-related conditions associated with impaired cognitive status, such as dementia and delirium. Cognitive status is a key component in carrying out activities of daily living such as walking and bathing, and departures from normal cognitive status may be indicators of acute (e.g., ...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...

Nutrient management is central in water footprint analyses as it exerts strong control over crop yield and potentially contributes to pollution of freshwater, the so-called grey water footprint. In the frame of grey water footprint accounting, two methods are suggested, the constant leaching fraction approach (10% of applied fertilizer N) and the N surplus approach. We compared both approaches ...