Irrigation districts in Inner Mongolia face problems that are familiar to irrigation areas around the world: shortage of water resources, poor management of water, inefficient use of water resources, and imbalance of financial revenues and expenditures. Water user associations have been promoted...

The conic model proposed by Davidon (1980) [Davidon, WC (1980). Conic approximations and collinear scalings for optimizers. SIAM Journal on Numerical Analysis, 17, 268–281.] is an extension of quadratic model incorporating more information than quadratic model. In this paper, we propose a...

Purpose – The purpose of this paper is to examine chief financial officer (CFO) qualification improvement associated with restatements and restatement characteristics (restatement materiality). The study is motivated by recent high-profile financial scandals and increasing instances of...