منابع مشابه
Accounting Discretion
This study investigates the factors affecting acquirers’ allocation of purchase price between goodwill and identifiable intangible assets with finite lives. SFAS 142 replaces goodwill amortization with periodic impairment tests that are based on fair value estimates, while most identifiable intangible assets are still amortized over finite useful lives. As a result of the differential accountin...
متن کاملThe Illusion of Discretion
Discretion is the thesis that if one has sufficient evidence for p, it is epistemically permissible for one either to believe p or be agnostic on whether p. This paper argues that Discretion is not as obvious as many assume—indeed, that it is false. §1 observes that Discretion is not supported by the fact that we lack positive epistemic duties to take doxastic stances on propositions. §2 consid...
متن کاملWhy there's no point telling me to lose weight.
I am one of over 97% of people for whom dieting does not lead to sustained weight loss. I’ve experienced health benefits from increased exercise, and from switching to a wholemeal vegetarian diet. My blood pressure’s normal, as are my fasting glucose and my lung function—as far as I can tell, my health is great. But my body mass index (BMI) has been above 30 my entire adult life. When I worry t...
متن کاملDiscretion, Rules, and Volatility
E conomic models with multiple equilib-ria, such as Diamond and Dybvig (1983), have become increasingly useful in analyzing volatility in financial markets and in business cycles. In many of these models, indeterminacy is a result of incomplete financial markets or technological nonconvexities. Here we identify economic policy discretion to be another distinct cause of indeterminate equilibrium...
متن کاملThe Illusion of Discretion
Recent writers have invoked the idea that epistemic rationality gives us options in an attempt to show that we can exercise direct doxastic control without irrationality. Speci cally, they suggest that when the evidence for p is su cient but not conclusive, it would be rational either to believe p or to be agnostic on p, and they hold that we can in these cases e ectively decide to form either ...
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ژورنال
عنوان ژورنال: Al-Raida Journal
سال: 1970
ISSN: 0259-9953
DOI: 10.32380/alrj.v0i0.999