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Previous research has documented a negative association between subjective well-being and different forms of victimization. The present study aims to examine differences in well-being among university student victims of cyber dating abuse and bullying after controlling for acceptance of dating violence.

This a cross-sectional study involving 1,657 Spanish university students (62.1% females, 37.1% males) using a quantitative approach.

The multiple regression analysis results showed that the university students who reported low bullying victimization and low acceptance of dating violence also reported higher emotional, social and psychological well-being, although the association between bullying and well-being was weak. No relationship was found between cyber dating abuse victimization and the well-being dimensions examined (emotional, social and psychological). Indeed, the participants not involved in any form of abuse and the cyber dating abuse victims presented the highest level of emotional, social and psychological well-being compared to the bullying victims and the combined victims.

Prevention and intervention programs need to specifically address bullying and cyber dating abusive in university, with a special focus on normative beliefs about both types of victimization and offering different sources of support to overcome negative consequences on mental health.

This paper analyzes the subjective well-being correlates simultaneously in victims of cyber dating abuse and bullying among university students without assuming that every form of victimization has the same mental health outcomes.

Taking into account that debtholders bear most of the risks in the case of failure (Jensen and Meckling, 1976), earnings quality is valuable for debtholder decision makers as a monitoring mechanism and as a signal of credibility that reduces information asymmetries. In this sense, this paper aims to analyze whether banks carry out an earnings quality analysis in their lending decision processes and, in particular, how carefully they do it.

The authors focus on data from pre-bankruptcy companies because both earnings management and the potential costs faced by auditors increase considerably during the process towards failure. To test the hypotheses, the authors run separate multivariate regressions of price (cost of debt) and non-price (credit availability) lending decisions on different proxies for earnings quality. The authors use Big N and modified audit reports as a proxy for audit quality. Additionally, they use discretionary accruals as a proxy of accounting numbers quality.

The results show that banks do consider their borrowers’ quality of earnings, but they do it quite cursorily, that is, without taking advantage of all the possibilities offered by an effective combination of external and internal proxies.

The inferences apply only to financially distressed private firms, so they are not generalizable to other contexts with low ownership concentration or with a less severe risk of failure.

The language used by the auditors in the audit report, particularly in generally accepted accounting principles violations, might not be clear enough for the user to undo the specific distortions in the financial statements.

The authors provide evidence of how banks incorporate earnings quality into their lending decisions, prior research has analyzed them either separately or from an equity market perspective. Moreover, the authors also add to the debt-covenant literature by explicitly showing that manipulation helps managers to achieve better lending conditions.

Assessing the impacts generated by tourism has become an essential element for the industry’s sustainability. The increasing intensity of the impacts and the need to evaluate them from a resident’s perspective calls for new approaches to assist tourism management. This paper aims to advance from the pressure-state-response framework (PSR) to measure the tourism impacts in urban destinations with a holistic model called PSR-ti.

A multiple linear regression method was adopted to apply the PSR-ti model in the city of Madrid, estimating the relationship between the pressure (objective) and state (subjective) variables. Local statistical yearbook data was used to construct the pressure variables. Regarding the state variables, a survey was designed to assess residents’ perceptions of tourism. A total of 652 responses were obtained.

The results obtained from the study of pressure indicators unveil that these indicators can support decision-making processes as an underused management tool. This work represents a step forward in considering the transversality of tourism concerning urban planning, the development of equipment and infrastructures or activities such as commerce and culture for the analysis of the state indicators; the results obtained determine the need to periodically evaluate the perception of residents on the impacts of tourism, given its crucial role in the sustainability of the destination.

The PSR-ti model offers a holistic vision, including objective and subjective indicators in the model, which enhances the appraisal of the impacts of tourism by identifying pressure and state factors as a starting point for possible responses by the decision makers of the tourist destination.

This paper aims to identify psychosocial, demographic and health risk factors associated with depression in older people.

A correlational study with 281 independent and autonomous persons of the community over 60 years old from Bogotá was conducted. The three instruments used to measure the variables included in the data analyses were Demographic and Health Data Questionnaire, Short version of 15 items of Geriatric Depression Scale (GDS) and Montreal Cognitive Assessment Test (MoCA).

Fifteen percent of the participants presented depression. Depression was associated with different demographic, low social support and health factors in this population group and was particularly high in women. Being a woman with poor social support networks and a previous history of depressive episodes should be considered as determining factors within a clinical risk profile for depression in older adulthood. It is essential to design prevention strategies focused on women and on the development of better social support in old age.

Depression is a prevalent and highly disabling disease, when it is suffered by an older person it is associated with higher mortality, functional dependence, poor physical health, worse quality of life indicators and psychological well-being. In the elderly, the clinical diagnosis of depression is difficult, as it has a high comorbidity and is often confused with other health conditions prevalent during older adulthood.