Brazilian Political Science Review, 2022 This paper aims at understanding the governance of public budgeting in large metropolises with the use of comparative analysis. The analysis is focused on budgetary governance in London and São Paulo and uses qualitative and quantitative data from 2008 ...
Ursula Dias Peres
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Mechanisms of discretionary fiscal policy implementation at subfederal level [PDF]
Aktualʹnye Problemy Èkonomiki i Prava, 2015 Objective to identify new approaches to implementation of effective discretionary fiscal policy to stimulate socioeconomic development at the subfederal level. Methods the study used comparative methods of economic analysis and logic synthesis.
Alsu Mahmutovna Galiakhmetova +1 more
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Type of Earnings Management in Iranian Companies Listed in Tehran Stock Exchange (TSE) [PDF]
مجله دانش حسابداری, 2012 This study investigates whether earnings management motivated by opportunistic behavior or efficient contracting, for this purpose we examine a relationship between discretionary accruals and future profitability. Based on the explanatory power (adjusted
Mehdi Bahar Moghaddam, Ali kouhi
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Denial of information to the officer of the communal militia, police and security services: Between punishment and non-punishment [PDF]
Pravni Zapisi, 2022 The paper is dealing with authorities of the comunal militia, police and security services to collect information from citizens and legal persons. While the authorities of police and security services are based on willingness of giving information, at ...
Milosavljević Bogoljub
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Deciding by discretionary power on application for admission to the citizenship of the Republic of Serbia: The limits of the constitutional control [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2015 The paper analyzes the boundaries of constitutional normative control of law provisions which authorize the administrative authorities to decide cases on discretionary power.
Rajić Nataša N.
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Initial Public Offering: earnings management and ownership structure [PDF]
پژوهشهای تجربی حسابداری, 2015 This paper examines factors effective on investors' behavior and valuation in IPOs. One of the factors is discretionary accruals. To test the effects of "earning management before IPO" and "ownership structure" after IPO, some variables such as accruals ...
Seyed Mojtaba Shafipoor +1 more
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CRUISING DOWN THE STREETS OF JUDICIAL DISCRETION: CONSTRUING THE EQUITABLE RELIEF IN COMMON-LAW BANGLADESH [PDF]
სამართალი და მსოფლიო, 2023 Anizman Philip states that discretion starts at the dusk of law and has the potential to inflict justice and injustice. The legal realm of common-law Bangladesh historically evolved from stare decisis, which is mostly discretion in the conventionally ...
Syed Menhazul Bari
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Judicial Control over Administrative Discretion in Iraq
Hasanuddin Law Review, 2022 Discretionary powers allow administrative authorities to fulfil public interest through their flexibility to act in circumstances not anticipated by law. Yet, in Iraq discretionary power remains contentious as it may undermine individual rights.
Mohammed Noori Ali +2 more
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The Discretion of the Administrative Court Judge Understood as the Weighing of Constitutional Values
Studia Iuridica Lublinensia, 2023 The article demonstrates the relevant role of the administrative court judge in the process of institutional constitutionalisation. The discretionary power of the administrative judges is provided by the activities undertaken within the framework of the ...
Bartosz Wojciechowski
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PERSPEKTIF FILOSOFIS KONSEP KEKUASAAN DISKRESI PEMERINTAH
Refleksi Hukum, 2014 Abstrak Artikel ini menganalisis isu filosofis tentang konsep kekuasaan diskresi pemerintah. Artikel ini berargumen bahwa teori hukum alam lebih memadai dibandingkan teori positivism yuridis dalam menjustifikasi dasar filosofis kekuasaan diskresi ...
Krishna Djaya Darumurti
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