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The objectives of this 72-wk study were to evaluate and compare the effects of 6 dietary levels of inorganic Se on serum, whole blood, wool, and tissue Se concentrations and to determine the maximum tolerable level of Se for mature ewes during lamb production. Forty-one, 4-yr-old, range-type ewes (57.4 +/- 5.7 kg) were used in a completely randomized design with 6 dietary treatments. Sodium selenite was added to a corn and soybean meal-based diet to provide 0.2 (control), 4, 8, 12, 16, or 20 mg of dietary Se/kg to ewes during lamb production. Serum Se and ewe BW were measured at 4-wk intervals; whole blood Se and wool Se were measured every 12 wk; and samples of brain, diaphragm, heart, hoof, kidney, liver, and psoas major were collected at the termination of the experiment. Dietary Se did not affect ewe BW during the study (P = 0.69), and there was no treatment x time interaction. Serum Se increased linearly as dietary Se level increased (P < 0.001) and responded cubically (P = 0.02) over time. Selenium in whole blood increased linearly (P < 0.001) as supplemental Se increased. Wool Se increased linearly (P < 0.001) as dietary Se increased, and the response over time was quadratic (P < 0.001). Brain, diaphragm, heart, and psoas major Se increased (P < 0.05) linearly as dietary Se increased, liver Se responded quadratically (P < 0.05), and hoof and kidney Se increased cubicically (P < 0.05) as supplemental Se increased. In general, serum, whole blood, and tissue Se concentrations of ewes receiving 12, 16, or 20 mg of dietary Se/kg were greater (P < 0.05) than those of controls and ewes receiving less dietary Se. Although they were elevated in ewes receiving increased dietary Se, at no time did serum, whole blood, or wool Se concentrations reach levels previously reported as toxic, nor were clinical signs of Se toxicosis observed. Histopathological evaluation of liver, kidney, diaphragm, heart, and psoas major did not reveal evidence of Se toxicosis in ewes at any dietary Se level. Ewes under our experimental conditions and during the stresses of production were able to tolerate up to 20 mg of dietary Se/kg as sodium selenite for 72 wk. These findings suggest that the maximum tolerable level of inorganic Se for sheep is much greater than 2 mg/kg as was suggested previously. Experiments of longer duration and utilizing greater dietary Se concentrations are necessary to clearly define the maximum tolerable level.

This study examines both accruals based earnings management (AEM) and real earnings management (REM) in U.S. agribusinesses. In particular, the focus is on agribusinesses that report low earnings quality, defined as firms with extreme level of accruals compared to their peers. The cross‐sectional modified Jones model (Jones 1991; Dechow et al 1995) is used to test for AEM. To capture REM practices, we implement the discretionary expenses model by Roychowdhury (2006). We find evidence of AEM and find no evidence of REM in agribusinesses. In addition, our results show that managers might be managing earnings through specific accruals doubtful accounts receivable provisions and special items.

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