The objective of this study is to analyze, from a multi-theoretical framework, whether the managers of the Spanish National Sports Federations (NSFs) apply earnings management using accounting accruals as a measure of managerial discretion; secondly, whether these practices are associated with both the level of dependence on external resources, and the economic and financial control mechanisms exercised by the Superior Sports Council (Consejo Superior de Deportes, CSD) for the granting of public subsidies. The study provides evidence that long-term debt levels and the size of sports federations are determinants of earnings management, with a more accentuated relationship in the case of Olympic and Paralympic sports federations.
We determined the seasonal nutrient and secondary compound intake, in vivo diet digestibility (DD) and diet species composition of goats in different physiological states in a desert rangeland of Argentina. During the wet and the dry seasons, 24 mature female Creole goats (six non‐lactating, non‐pregnant and six lactating in each season) were used in a 2 × 2 factorial design. Diet botanical composition, DD and dry‐matter intake (DMI) were estimated by the combined use of visual observation, microhistological analyses of faecal samples and n‐alkane technique. Browse species dominated the goats’ diets (>80%) in both seasons and physiological states, with a twofold increase in the proportion of forbs during the wet season (p < 0.10). Lactating goats showed greater DMI than non‐lactating animals, and they also displayed greater intakes of some tanniferous (Mimosa ephedroides) and high‐protein (Atriplex lampa) shrubs (p < 0.10). Lactating and non‐lactating goats selected diets with adequate crude protein (CP) and fibre content but insufficient energy, although lactating goats tended to increase energy and tannin content in their diets (p < 0.20). Physiological state did not influence DD, but digestibility was greater (p < 0.10) in the wet season, attributed to the greater protein content and lower tannin content of the diet. These results have important implications for managerial interventions on traditional goat production systems in the study area aiming at enhancing goat nutrition and welfare, as well as the sustainability of rangeland resources in the region.
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