Analysis Based on the Framework: Managerial Discretion
Strategizing in a Focused Context: Managerial Discretion in the Arab World
... that managerial discretion is not only a function of executive individualities, organizational and industry characteristics, but also dependent on the national ...(2011) framework and broadened the ...
47
Expected Losses and Managerial Discretion as Drivers of Countercyclical Loan Loss Provisioning *
... Next to the different positions listed above, bank managers can build visible reserves according to Section 340g of HGB (340g-reserves). Bank managers can build these 340g-reserves by holding back an arbitrary portion of ...
50
Fundamentals or managerial discretion? The relationship between accrual variability and future stock return volatility
... theoretical framework of Callen and Segal (2004) and Vuolteenaho (2002) to investigate the association between accrual variability and firm-level stock return ...of managerial choices and interventions in ...
58
The Financial Analysis of Sunwoda Based on Harvard Analysis Framework
... Chapter 2 explain the reasons for choosing Harvard analysis framework and its analysis ideas; Chapter 3 carries on the analysis based on the Harvard framework,view to a more[r] ...
17
Managerial Discretion and Takeover Performance
... equation analysis Ordinary least squares regression analysis of takeover abnormal share returns, on board ownership, external ownership, and other firm and transaction ...
63
Line managers and HRM: a managerial discretion perspective
... thematic analysis of narratives of actual HRM episodes led to the three latter subsections in the Findings below: performance pressure, role of HR department, and role of line ...
34
The subjectivity of fairness: Managerial discretion and work-life balance
... The equity principle is based on the assumption that rewards and resources should be allocated based on merit. In essence, equity theory implies that the distribution of work-life balance arrangements ...
36
Revisions versus Restatements: Managerial Discretion in Materiality Assessments
... Materiality Discretion My analysis uses materiality discretion as the mechanism through which firms have the ability to strategically conceal ...higher discretion is allowed and weaker when ...
78
Efficient contracting, earnings smoothing and managerial accounting discretion
... 6.4. Size effect The results documented above provide little support for the political costs hypothesis. Sloan (1996) finds a non-linear relation between total accruals and firm size. To correct for this possibility, the ...
39
Managerial Discretion in Accounting for Defined Benefit Obligations: An Empirical Analysis of German IFRS Statements
... the managerial discretion examined in this paper has so far not been discussed by the standard ...gerial discretion during the determination of financial assumptions increases or lowers the value ...
47
Managerial discretion and optimal financing policies with cash flow uncertainty
... the managerial discretion agency literature has dealt with this relationship in different ...their analysis do not take into account the endogeneity of financial ...
55
Managerial discretion, incentives and governance rules for non profit organizations
... 3.1.1 Property rights incentives Most of organizations, for-profit and non-profit, are characterized by the “separation of property from control” [ FAMA - JENSEN , 1983; WILLIAMSON , 1964]. It is widely held that the ...
24
Assessing the Generalizability of Managerial Discretion: An Empirical Investigation in the Arab World
... The cultural dimensions were measured via survey responses of 375 middle-managers based on House et al. (2004) cultural practices scale. Consistent with Crossland and Hambrick (2011), we demonstrate that ...
10
Discretion, managerial incentives, and market conditions : the misreporting of hedge fund returns
... Additional analysis The increase over time in the prevalence of high water mark provisions suggests that the incentive to manipulate returns in order to avoid reporting losses is greatest in the most recent years ...
68
The adoption of IFRS 3: the effects of managerial discretion and stock market reactions
... the discretion to determine the fair value without an actual market for the ...An analysis of economic incentives influencing the impairment decision at the initial adoption of IFRS 3 show some evidence ...
35
The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return
... determined in accordance with the needs of the research analysis. However, because there are four samples that outlier, then samples consist of 116. RNOA (Return On Net Operating Assets) is defined as net ...
14
Managerial Discretion in Business Combinations Reporting under SFAS 141. Ron Shalev
... test. Second is acquirer’s stock return volatility (VOL). A high stock return volatility also implies a higher probability that firm's market value will fall below its book value. The third and fourth proxies measure ...
106
Change Management in Telecommunication Sector: a Managerial Framework
... In order to empirically explore the implementation of the change management practices in the telecommunication sector and to assess the requirements of the change management process in this vibrant sector, three case ...
15
A Software Framework for Data Based Analysis
... By using a programming language for statistics, one has a lot more flexibil- ity to program algorithms. But this approach requires familiarity with the respective language and the resulting programs are usually ...
39
bamboo: an RDataFrame-based analysis framework
... bamboo-based analysis code is similar to analysis description languages, but embedded: take advantage of python for building the computation graph, and of (Cling-JITted) C++ during the “event loop” • ...
33