The information content of mandatory and discretionary non-GAAP earnings [PDF]
, 2023 PURPOSE – This paper aims to investigate the pricing of discretionary earnings in South Africa. This is a unique setting, as South African listed firms also reportmandatory non-GAAP earnings (“headline earnings”).
Von Well, Rieka, Badenhorst, Wessel M.
core +1 more source
Raumforschung und Raumordnung, 2023 The critique of planning and new proposals to reform the English planning system and “rethink planning from first principles” have led to the introduction of rules-based principles into what is regarded as the paradigm of a discretionary planning system,
Sebastian Dembski, Phil O'Brien
doaj +1 more source
Evaluating the Role of Earnings Management in Identifying Fraudulent Financial Statements in Companies Listed in Tehran Stock Exchange [PDF]
Journal of Asset Management and Financing, 2020 Objective: Financial statements are of substantial significance to investors and other players in financial markets. Yet, these statements are sometimes misinforming and misleading. Thus, a potentially intricate issue for financial decision-makers is the
Hossein Alikhani Dehaghi +2 more
doaj +1 more source
Peer‐based comparison and firms' discretionary cost decisions
Australian Economic Papers, 2020 AbstractThis study investigates whether firms engage in peer‐based benchmarking in their decision‐making regarding selling, general and administrative expenses (SG&A) for a large sample of U.S. listed firms. Peer‐based comparison relates to comparing own performance against the performance of a meaningful reference group of other firms.
Tom Van Caneghem +2 more
openaire +4 more sources
Specifically Mentioned Discretionary Punishments (al-Ta’zirat al-Mansoos): From Perpetual Laws to Judicial and Administrative Laws [PDF]
مطالعات فقه و حقوق اسلامی, 2018 In Islamic traditional jurisprudence it is assumed that punishments are either had (prescribed punishment) or ta’zir (discretionary punishment left to the decision of the judge in each case). There are also some specific crimes which are considered as ta’
Mohammad Ramezani +2 more
doaj +1 more source
Optimization and Analysis of Central bank Losses for Oil Exporting Economy, Application of DSGE Model (Case study of Iranian Economy) [PDF]
Environmental Energy and Economic Research, 2022 One of the most important macroeconomic challenges has always been creating and implementing an economic policy, and it continues to be a key element of planner's decisions. The importance of the time difference between the design process of a policy and
Marzieh Asadi Asad Abad +2 more
doaj +1 more source
Discretionary decision making : understanding the response dynamic between keyworkers and residents in supported accommodation [PDF]
, 2022 Supported accommodation, and congregate hostels in particular, remains the default form of provision for most young people experiencing homelessness, despite increasing evidence of its negative effects on residents. Existing evidence also suggests that
Watkin, Philippa
core
Conceptions and representations of the sentencing decision process
, 1997 This article attempts to reflect on the success of attempts by academic research to understand and explain the sentencing decision process. It identifies conventional themes in the conception and representation of that decision process and argues that ...
Tata, Cyrus
core +1 more source
, 2018 Završnim se radom istražuje institut diskrecijske ocjene kroz prizmu teorijskih razmatranja hrvatskog i usporednog prava, ujedno prateći povijesni razvoj pojma te njegovu primjenu u praksi.
Horvat Sovilj, Paola
core
Impact of Asymptomatic Intracranial Hemorrhage on Outcome After Endovascular Stroke Treatment
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Endovascular treatment (EVT) achieves high rates of recanalization in acute large‐vessel occlusion (LVO) stroke, but functional recovery remains heterogeneous. While symptomatic intracranial hemorrhage (sICH) has been well studied, the prognostic impact of asymptomatic intracranial hemorrhage (aICH) after EVT is less certain ...
Shihai Yang +22 more
wiley +1 more source