The illusion of discretion

The 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...

The 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 ...

The Dark Side of Discretion

The Illusion of the Illusion of Control

This dissertation is an exploration of people’s estimates of control, with a particular focus on the illusion of control. Ellen Langer’s 1975 article introduced the illusion of control as “an expectancy of a personal success probability inappropriately higher than the objective probability would warrant.” Since her work, subsequent research has focused on factors, such as mood, intention, and c...

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...