The effect of earnings characteristics on firms' discretionary disclosure decisions
International Journal of Accounting and Finance, 2010This study examines whether firms expand accounting disclosures in response to perceived market undervaluation. Using a signalling theory framework, this paper predicts that managers will use disclosures to align the market's expectations about future earnings performance with their own.
William Wilcox +3 more
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Financing Decisions and Discretionary Accruals: Managerial Manipulation or Managerial Overoptimism
Review of Behavioural Finance, 2011We examine whether discretionary accruals of firms obtaining substantial external financing can be explained by managerial manipulation or managerial overoptimism. Insider trading patterns and press releases around equity and debt financing suggest that managers are more optimistic about their firms around debt financing.
Dalia Marciukaityte, Samuel H. Szewczyk
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Discretionary Subjects: Decision and Participation in William Gibson’s Fiction
MFS Modern Fiction Studies, 2010This comparison of protagonists in William Gibson’s “Johnny Mnemonic” and Pattern Recognition tests whether plot-driven fiction can produce only one type of literary subjectivity, or whether the subject can be successfully reimagined without abandoning the familiar narrative form.
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Theorising the evidence on discretionary decision making: alternative perspectives
Evidence & Policy, 2005English In recent years, a diversity of critical paradigms of evaluation research have been proposed, developed and implemented by both academic and professional evaluators. At the heart of this ‘Kuhnian revolution’ lies a questioning of the ontological, epistemological and methodological premises of quasi-experimental designs, and a commitment to ...
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The effect of discretionary price control decisions on equity values
Journal of Financial Economics, 1982Abstract The macro literature presents conflicting evidence on the effects of price controls. In this study, the fact that the macro-economic effect of wage and price controls is the aggregation of the micro-economic effects is used to implement a different approach to measure the effects of price controls.
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Organizational controls and discretionary program decision making: A field study
Accounting, Organizations and Society, 1985Abstract This paper reports the results of a field study aimed at exploring how one important class of decisions— discretionary program decisions—are controlled in decentralized films. Data were collected from profit centre managers using unstructured interviews and a questionnaire survey.
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Discretionary Justice: Decision Making in a State Juvenile Parole Board
Juvenile and Family Court Journal, 1986AbstractThe literature in Criminal Justice is replete with commentary on both the virtues and injustices associated with adult parole board decision‐making. There has been far less attention paid to juvenile parole boards in part because so few of them exist.
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Discretionary Decision‐Making and the Juvenile Court
Juvenile and Family Court Journal, 1983Ineke Haen Marshall, Charles W. Thomas
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A Learning-Based Discretionary Lane-Change Decision-Making Model With Driving Style Awareness
IEEE Transactions on Intelligent Transportation Systems, 2023Yifan Zhang, Qian Xu, Jianping Wang
exaly
Boolean Clashes: Discretionary Decision Making in AI-Driven Recruiting
Communications of the ACMUsing a systems-based approach that integrates AI functionalities with human practices.
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