Discretion in Professional Practice and in Engineering Ethics [PDF]
, 2015 There is an ongoing investigation by scholars of ethics and economics into whether human decision making and the resultant acts should be guided by rules and procedures or by judgment and discretion.
Wajszczyk, Piotr
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Earnings Management Prediction Using Neural Networks and Decision Tree in TSE [PDF]
بررسیهای حسابداری و حسابرسی, 2012 The main goal of this research is to accurately analyze the profit management using the neural networks and decision tree and comparing them with the linear models.
Rezvan Hejazi +3 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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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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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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Joining the 'discretionary homeless' : a reporter's decision to live in a Walmart parking lot and what he found [PDF]
, 2015 textI lived eight months of my final year of graduate school at the University of Texas at Austin as a homeless person, sleeping in my car. I parked overnight at various Walmart store locations across Austin.
Macias, Gabriel, M.A.
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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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Journal of Advanced Transportation, 2020 This paper attempts to propose a discretionary lane-changing decision-making model based on signalling game in the context of mixed traffic flow of autonomous and regular vehicles.
Haipeng Shao +3 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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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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