نتایج جستجو برای: discretionary power

تعداد نتایج: 489315  

2005
Salma S. Ibrahim Martin P. Loeb

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 ...

2002
Nigel Munro-Smith

This paper examines the emergence of differing student behaviour in the use of ICT in Melbourne and Singapore. It seeks to explain the stark contrasts in intra-group communication and the use of online course materials in terms of cultural differences, drawing largely on Hofstede’s framework for cultural analysis. Hofstede found Australians to be highly individualistic and to have both low powe...

پایان نامه :وزارت علوم، تحقیقات و فناوری - دانشگاه شهید بهشتی - دانشکده حقوق 1389

چکیده ندارد.

2010
Qiang Kang Qiao Liu Rong Qi

We find that the positive relation between aggregate accruals and one-year-ahead market returns documented in Hirshleifer, Hou and Teoh [2009] is driven by discretionary accruals but not normal accruals. The return forecasting power of aggregate discretionary accruals is robust to choices of sample periods, return measurements, estimation methods, business condition and risk premium proxies, an...

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...

2011
Charles Angelucci Antonio Russo

We investigate optimal managerial contracts in a principal-manager-employee hierarchy with a moral hazard problem at the bottom. We allow for collusion and extortion. Side contracting between manager and employee takes place before the employee has taken his action. Information is soft under collusion. If the manager's sole duty is to report information and if we focus on collusion plus extorti...

Journal: :Health policy and planning 2013
Uta Lehmann Lucy Gilson

This paper makes a contribution to a much-neglected aspect of policy analysis: the practice of power in implementation. Practices of power are at the heart of every policy process, yet are rarely explicitly explored in the health policy literature. This paper provides a detailed study of micro-practices of power by those at the frontline of service delivery in the implementation of a national c...

Journal: :Etikk i praksis - Nordic Journal of Applied Ethics 2020

Journal: :Journal of Governance Risk Management Compliance and Sustainability 2023

Discretionary accruals remain decade’s long measures to detect earnings management in empirical accounting research. The correctness of the specifications and test power information content for models remains unexplored based on samples most emerging market firms. Yet, country’s-based researchers have increasingly used different Jones-based discretionary proxy management. paper aims evaluate fo...

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