Results 251 to 260 of about 254,009 (308)
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Weight in discretionary decision-making
Oxford Journal of Legal Studies, 1999House of Lords authority in Tesco v Secretary of State for the Environment [1995] 1 WLR 759 has reinforced the well-established principle that judicial review will distinguish between relevant and irrelevant considerations pertaining to the exercise of a power, and leave the weighing of the relevant ones to the decision maker. It has also problematized
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Management Changes and Discretionary Accounting Decisions
Journal of Accounting Research, 1973A number of papers have appeared in recent years which describe empirical investigations of changes in accounting methods.1 Explanations have been offered regarding the motivations for accounting changes, such as the desire to smooth periodic income, to create ad hoc fluctuations in income, to maximize or minimize reported income and so on. In addition
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Discretionary Decision Making by Probation and Parole Officers
Journal of Contemporary Criminal Justice, 2009This study examines the predictors of discretionary decisions made by probation and parole officers (PPOs) when they face clients who commit technical rule violations during community supervision. Although prior studies of discretionary decisions in criminal justice systems typically focus on legal predictors of discretion (i.e., offense- and offender-
John J. Kerbs +2 more
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Discretionary Methodological Decisions in Applied Research
Sociological Methods & Research, 1977The process of completing any piece of empirical research requires that a large number of methodological decisions be made at each step in the undertaking. Some of these decisions are very clearly prescribed by conventional practice, while others allow for wide discretion.
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McCleskey and the Discretionary Death Decision
SSRN Electronic Journal, 2016While reflecting on his fifteen-year tenure as an associate justice of the Supreme Court of the United States, Justice Lewis Powell stated that, if given the chance, he would change his vote in only one of the hundreds of cases decided during his time on the Court.
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Discretionary Accounting Decisions and Income Normalization
Journal of Accounting Research, 1970The purpose of this paper is to report on another study aimed at determining whether the motive of income smoothing or income normalization can explain management's selection of accounting alternatives.1 Like Dascher and Malcom (see pages 253-59 in this issue), I designed the study to avoid some of the methodological problems discussed by Copeland.2 In
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Self-serving behavior in managers' discretionary information disclosure decisions
Journal of Accounting and Economics, 1996Abstract Research has shown that managers display self-serving behavior in a variety of discretionary information production decisions. We test whether such behavior is also manifest in discretionary information disclosure decisions — in particular, in the common stock return performance comparisons now required in corporate proxy statements. We find
Wilbur G. Lewellen +2 more
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