The validity of the use of financial statements as a source of information for detecting financial distress is questionable because of the opportunistic behaviour of the company’s management. This study aims to analyse the effect of accrual earnings management, real earnings management, and...

Subsurface porous clay pipe irrigation is widely considered to be a very promising method for small-scale irrigation in arid regions. Unfortunately, salt accumulation at and near the soil surface using this method may affect germination of direct-seeded crops. Predicting salt movement and...

The performance of a proton exchange membrane (PEM) fuel cell is greatly affected by the operating parameters. Appropriate operating parameters are necessary for PEM fuel cells to maintain stable performance. A three-dimensional multi-phase fuel cell model (FCM) is developed to predict the...

Detecting the alterations of nonlinearity in short-term heartbeat dynamics has got the realistic meaning. The paper first studies some short nonlinear series by predicting the series with a nonlinear autoregressive model. Then inspired by the fact that the optimum modeling dimension of the model...

This paper derives the prediction distribution of future responses from the linear model with errors having an elliptical distribution with known covariance parameters. For unknown covariance parameters, the marginal likelihood function of the parameters has been obtained and the prediction...