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Advanced Search Results For "DISCRETION"

1 - 10 of 5,775 results for
 "DISCRETION"
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Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p826-862. 37p.

Abstract: RÉSUMÉ: La limitation du pouvoir discrétionnaire des gestionnaires par les PCGR a‐t‐elle une incidence sur l'utilité de l'information comptable dans la négociation de contrats d'emprunt? Les auteurs examinent si limiter le pouvoir discrétionnaire des g...

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Computers and Discretion: Evidence from Two Randomized Natural Experiments.

Publication Type: Academic Journal

Source(s): Economic Development & Cultural Change. Oct2022, Vol. 71 Issue 1, p63-109. 47p. 1 Diagram, 15 Charts, 6 Graphs.

Abstract: While it is known that the use of computers can increase productivity, it is also true that it may promote greater equality. We exploit two natural field experiments related to the renewal of national identification cards in Bolivia and show that appli...

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The importance of managerial discretion on managerial ability–firm cash holding nexus.

Publication Type: Academic Journal

Source(s): Management Decision. 2022, Vol. 60 Issue 12, p3275-3303. 29p.

Abstract: Purpose: This paper examines the role of managerial discretion in the relation between managerial ability on the level of corporate cash. Design/methodology/approach: Conjoining the upper echelons theory's premises and the theoretical framework of cash...

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Impact of Managerial Discretion "Stranglehold" on Enterprises Investment Efficiency: Based on Heterogeneous Stochastic Frontier Model.

Publication Type: Academic Journal

Source(s): Emerging Markets Finance & Trade. 2022, Vol. 58 Issue 13, p3711-3725. 15p. 3 Charts, 2 Graphs.

Abstract: This study examined how managerial discretion "stranglehold" influences enterprise investment efficiency (IE) using a heterogeneous stochastic frontier model of 2010–2019 data of listed companies in the Shanghai and Shenzhen A-share markets. CEO's sala...

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Where Is Presidential Power? Measuring Presidential Discretion Using Experts.

Publication Type: Academic Journal

Source(s): British Journal of Political Science. Oct2022, Vol. 52 Issue 4, p1876-1890. 15p.

Abstract: Presidents' unilateral sway over policy is of global concern to scholars, practitioners and the general public. While pending actions provoke media speculation about how much authority presidents have to change policy without legislatures, scholarship ...

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The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research; Sep2022, Vol. 39 Issue 3, p2130-2174, 45p

Abstract: Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. ...

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The Dynamics of Organizational Autonomy: Oscillations at Automobili Lamborghini.

Publication Type: Academic Journal

Source(s): Administrative Science Quarterly; Sep2022, Vol. 67 Issue 3, p721-768, 48p, 5 Diagrams, 1 Chart, 3 Graphs

Abstract: Copyright of Administrative Science Quarterly is the property of Administrative Science Quarterly and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However,...

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Properties of Performance Measures and the Demand for Discretion in Incentive Contracts.

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Apr2021, Vol. 36 Issue 2, p353-378. 26p. 7 Charts.

Abstract: We examine how the congruity and the measurability of performance measures affect the demand for discretion in incentive contracting. We test our hypotheses using survey data from 179 profit center managers in China. Focusing on the use of non-financia...

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Optimal risk sharing with ex post private information: Rules versus discretion.

Publication Type: Academic Journal

Source(s): Southern Economic Journal. Jul2022, Vol. 89 Issue 1, p160-184. 25p.

Abstract: We consider the optimal contract under cost uncertainty between a risk averse buyer and a risk averse supplier when the supplier can privately discover more cost information after contracting but before production. We show that the optimal contract is ...

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Discrétion managériale et enjeux de gouvernance : quelle relation avec les investissements en R&D dans les entreprises tunisiennes.

Publication Type: Academic Journal

Source(s): Recherches en Sciences de Gestion. 2022, Issue 151, p113-134. 22p. 6 Charts.

Abstract: Cet article étudie la relation entre les investissements en R&D, la discrétion managériale et la gouvernance des entreprises. L'étude de 75 entreprises tunisiennes observées durant 7 ans, de 2008 à 2014, a été l'occasion de souligner la relation ; d'ab...

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