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
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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
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Conceptions and representations of the sentencing decision process [PDF]
, 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
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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
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Sentencing as craftwork and the binary epistemologies of the discretionary decision process [PDF]
, 2007 This article contends that it is time to take a critical look at a series of binary categories which have dominated the scholarly and reform epistemologies of the sentencing decision process.
Baumgartner +38 more
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Discretionary Decision-Makin in Juvenile Justice [PDF]
Crime & Delinquency, 1976 The social distribution of youths who engage in delinquent behavior is not ,exactly the same as that of youths who come into contact with the juvenile justice system. Thus a certain amount of discretion characterizes the decisions made at various points within the system.
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The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions [PDF]
Games, 2021 This study investigates the effect on nonprofessional investors’ judgements and decisions of discretionary measurement choices. Using a paper-and-pencil experience, we collect and analyze information regarding investment amounts as well as past and future financial performance judgements of firms’ earnings by manipulating fair value (mark-to-market and
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Perceived financial constraints and normative influence: discretionary purchase decisions across cultures [PDF]
Journal of the Academy of Marketing Science, 2021 Five studies examine how perceived financial constraints and abundance determine when consumers will engage in solitary or social purchases. When financially constrained, consumers prefer solitary (vs. social) purchases. We also identify self-construal as a moderator of how consumers spend their discretionary income.
Malika Malika +2 more
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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
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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
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