A worldwide empirical analysis of the accounting behaviour in the waste management sector.

Drawing on stakeholder theory, the premise in this manuscript is that moral and ethical behavior in terms of correct financial information contribute to higher sustainable performance that satisfies the wide range of stakeholders who are interested in the economic feasibility and environmental viability of waste management firms. On the basis of a scientific literature review and by using a balanced panel data set of 416 waste management firms worldwide over the period 2013-2016, the empirical evidence shows that ownership structures (e.g. governmental, institutional, corporate group, family, and concentrated) as well as corporate governance characteristics (e.g. size of the board, directors' gender, nationality, and expertise) diversely affect waste management firms' accounting behavior in terms of both discretionary accruals and earnings smoothness. The findings bring into focus the "black boxes" of ownership structures and corporate governance encouraging the policy makers to shape up laws that can constrain accounting misbehavior in waste management firms.

Differences in psychopathology and behavioral characteristics of patients affected by conversion motor disorder and organic dystonia.

PURPOSE: Typically, the diagnosis of conversion motor disorder (CMD) is achieved by the exclusion of a wide range of organic illnesses rather than by applying positive criteria. New diagnostic criteria are highly needed in this scenario. The main aim of this study was to explore the use of behavioral features as an inclusion criterion for CMD, taking into account the relationship of the patients with physicians, and comparing the results with those from patients affected by organic dystonia (OD). PATIENTS AND METHODS: Patients from the outpatient Movement Disorder Service were assigned to either the CMD or the OD group based on Fahn and Williams criteria. Differences in sociodemographics, disease history, psychopathology, and degree of satisfaction about care received were assessed. Patient-neurologist agreement about the etiological nature of the disorder was also assessed using the k-statistic. A logistic regression analysis estimated the discordance status as a predictor to case/control status. RESULTS: In this study, 31 CMD and 31 OD patients were included. CMD patients showed a longer illness life span, involvement of more body regions, higher comorbidity with anxiety, depression, and borderline personality disorder, as well as higher negative opinions about physicians' delivering of proper care. Contrary to our expectations, CMD disagreement with neurologists about the etiological nature of the disorder was not statistically significant. Additional analysis showed that having at least one personality disorder was statistically associated with the discordance status. CONCLUSION: This study suggests that CMD patients show higher conflicting behavior toward physicians. Contrary to our expectations, they show awareness of their psychological needs, suggesting a possible lack of recognition of psychological distress in the neurological setting.