نتایج جستجو برای: discretionary inputs

تعداد نتایج: 67205  

ژورنال: :پژوهش های حسابداری مالی و حسابرسی 0
بهزاد کاردان استادیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، مهدی صالحی دانشیار حسابداری، دانشکده علوم اداری و اقتصادی دانشگاه فردوسی مشهد، حسین کلاته کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی واحد نیشابور،

چکیده در این مقاله رابطه بین اظهارنظر حسابرس و ریسک مالی با مدیریت سود مورد بررسی قرار گرفته است. مدیریت سود با استفاده از اقلام تعهدی اختیاری برآورد شده است. در رابطه با نوع اظهارنظر حسابرس، گزارش حسابرس به دو دسته مقبول (تعدیل نشده) و مشروط (تعدیل شده) تقسیم شده است. از متغیرهای ریسک مالی، اهرم مالی و نوسانات سود در این پژوهش استفاده شده است. برای برآورد اقلام تعهدی اختیاری بر اساس نوع صنعت ا...

2007
LINA ERIKSSON JAMES MAHMUD RICE ROBERT E. GOODIN

Time pressure is a familiar phenomenon. The quantity of spare time people have clearly effects their satisfaction with their leisure and with their life as a whole. But so too, we show, does how much control people have over how much spare time they have. We measure this through an indicator of ‘discretionary time’, which proves to be equally or more important than spare time itself in these co...

2016
Daniel Puciato

[Purpose] This paper attempted to determine the relationship between physical activity of men from Wrocław and their discretionary income. [Subjects and Methods] The subjects were 1,601 male survey respondents aged from 18 to 65 years old. The International Physical Activity Questionnaire was used for the assessment of physical activity. [Results] Among respondents, low intensity physical activ...

2008
Andrew Leigh

Which electorates receive targeted funding, and does targeted funding swing votes? To answer these questions, I analyze four discretionary programs funded by the Australian federal government during the 2001–2004 election cycle. Controlling for relevant demographic characteristics of the electorate, those electorates held by the governing coalition received a larger share of discretionary fundi...

2017
Maartje van der Woude Joanne van der Leun

Internal borders are a major but understudied site of crimmigration as most scholarship has focused on external borders (Van der Woude and Van Berlo, 2015). Internal borders were supposed to disappear under the principle of free movement within the European Union. But today we see EU member states policing the borders inside Schengen, checking identification, verifying passage, and regulating m...

2000
John B. Taylor

n 1992, President Bush proposed legislation intended to speed up the recovery from the 1990-91 recession. Congress rejected this proposal for countercyclical fiscal policy stimulus. In early 1993 President Clinton proposed his own stimulus package, but Congress rejected this proposal too. Many reasons were given for deciding against these two discretionary fiscal policy proposals, but perhaps t...

Journal: :Rairo-operations Research 2021

In this race for productivity, the most successful leaders in banking industry are those with high-efficiency and a competitive edge. Data envelopment analysis is one of widely used methods measuring efficiency organizations. study, we use ideal point concept propose common weights model fuzzy data non-discretionary inputs. The proposed considers environmental criteria uncertain to produce full...

2013
Rani Sarmugam Anthony Worsley Wei Wang

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...

Journal: :Journal of Economic Perspectives 2000

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