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CEO discretion, political connection and real earnings management in Nigeria
, 2020The purpose of this paper is to examine the influence of CEO discretion on the real earnings management and to explore whether the discretion of the CEO to ensure accurate and reliable financial reports is influenced by the political connection of board ...
A. Sani +2 more
semanticscholar +1 more source
Discretion and the Quest for Controlled Freedom, 2019
Governments have automated their public tasks, like individual decision making, in a steady pace. As Bovens & Zouridis wrote in 2002 this included a shift in power from the street level bureaucrats to system level bureacrats.
S. Zouridis, Marlies van Eck, M. Bovens
semanticscholar +1 more source
Governments have automated their public tasks, like individual decision making, in a steady pace. As Bovens & Zouridis wrote in 2002 this included a shift in power from the street level bureaucrats to system level bureacrats.
S. Zouridis, Marlies van Eck, M. Bovens
semanticscholar +1 more source
Fiscal Rules and Discretion Under Limited Enforcement
Social Science Research Network, 2019We study a fiscal policy model in which the government is present‐biased towards public spending. Society chooses a fiscal rule to trade off the benefit of committing the government to not overspend against the benefit of granting it flexibility to react
Marina Halac, P. Yared
semanticscholar +1 more source
How Firm Reputation Shapes Managerial Discretion
Academy of Management Review, 2019Reputation is not always a “good thing.” Despite the established benefits of a good reputation, recent research has elucidated the burdens and liabilities it can bring about, particularly following...
O. Parker +2 more
semanticscholar +1 more source
Managerial discretion and optimal financing policies
, 1990René M. Stulz
semanticscholar +1 more source
The Role of Discretion in the Age of Automation
Computer Supported Cooperative Work (CSCW), 2020Anette C. M. Petersen +2 more
semanticscholar +1 more source
Picking battles: Correctional officers, rules, and discretion in prison
, 2020Kevin D. Haggerty, Sandra M. Bucerius
semanticscholar +1 more source