This paper examines if the market rationally prices the loan loss provisions, and the fair value gains and losses of US banks. We also model the discretionary components of loan loss provisions and fair value gains and losses, and test if the discretionary components are priced differently from their non-discretionary counterparts. We find little evidence that the market misprices operating cas...

Title of Dissertation: An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals Salma S. Ibrahim, 2005 Dissertation Directed By: Professor Oliver Kim, Accounting and Information Assurance Department This study proposes an alternative measure of discretionary accruals that can be used in testing for intentional earnings management. Prior research has shown ...

The present study was aimed to investigate the effects of oil price shocks on discretionary fiscal policies in selected OPEC countries during 1980-2015. In this regard, the heterogeneous dynamic reaction to structural shock was examined using Panel Structural Vector Autoregressive (PSVAR) technique. Based on the findings, the effect of oil price shocks on discretionary fiscal policy was positiv...

Most performance evaluation models in operations management literature have assumed that tasks possess standardized completion criteria. However, in many operation systems, particularly in service and professional work, judgment is frequently required to determine when a task is completed. In thin paper, we show that introducing discretion in task completion adds a fourth variability buffer, qu...

Most performance evaluation models in operations management literature have assumed that tasks possess standardized completion criteria. However, in many operation systems, particularly in service and professional work, judgment is frequently required to determine when a task is completed. In thin paper, we show that introducing discretion in task completion adds a fourth variability buffer, qu...

BACKGROUND Discretionary salt use varies according to socio-demographic factors. However, it is unknown whether salt knowledge and beliefs mediate this relationship. This study examined the direct and indirect effect of socio-demographic factors on salt knowledge and discretionary salt use in a sample of 530 Australian adults. METHODS An internet based cross-sectional survey was used to colle...

this paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the tehran stock exchange from 2007 to 2012.the earnings quality  is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...

Abstract Built on the exclusive funding of 1,000 large transnational corporations, World Economic Forum is a not-for-profit Swiss foundation, aiming to shape direction globalization. Its events are characterized by low degrees formality and transparency. Research what this organization does scarce. This article suggests term discretionary governance capture precarious, yet existing, social orde...