Reference Points
The Impact Of Audit Quality On Earnings Management To Achieve User Reference Points In EPS
... Prior research (Thomas, 1989; Das and Zhang, 2003; Jordan et al., 2008a) presents evidence that managers manipulate income to round up earnings per share (EPS) to key user reference points when unrounded ...
12
Evaluation of Ricketts Frontal Analysis Reference Points on Cone-beam Computed Tomography Images
... the reference points using a CBCT scan that was not included in the ...the points on the three scans of the sample and repeated the procedure after a two-week ...of points in the MPR, ...
9
Manipulating Sales Revenue To Achieve Cognitive Reference Points: An Examination Of Large U.S. Public Companies
... Numerous studies indicate that managers round earnings to achieve cognitive reference points in income. The current study provides strong evidence suggesting that this type of behavior also occurs with ...
10
Studying reflecting on becoming : some philosophical reference points
... We developed a systemic process framework for reflecting on becoming that we currently employ to study graduate students’ reflecting on becoming. We describe the process of reflecting on becoming as a systemic process of ...
8
Stock assessment of Australian east coast Spanish mackerel : Predictions of stock status and reference points
... and reference points, the 20 per cent LRP stated above is common but not considered best practice compared to using a 30 per cent LRP which better safeguards against the risk of overfishing on low ...
108
Are 20% B0, 20% Bunfished, and BMSY Valid as Reference Points for Fisheries Resource Management?
... the reference points used to analyze 72 stocks, and they consi- dered three classes of thresholds defined by: (1) the stock size corresponding to 50% of the maximum predicted average R; (2) the minimum ...
29
Studying reflecting on becoming : some philosophical reference points
... We developed a systemic process framework for reflecting on becoming that we currently employ to study graduate students’ reflecting on becoming. We describe the process of reflecting on becoming as a systemic process of ...
9
Domestic violence and football in Glasgow : are reference points relevant?
... A growing body of evidence suggests that people exhibit loss aversion—the displeasure from suffering a loss is larger than the pleasure enjoyed from an equivalent-sized gain—and that expectations are important in ...
25
The Unemployment Volatility Puzzle: A Note on the Role of Reference Points
... worker’s reference point increases the wage by raising the reservation wage while the firm's reference point decreases the wage by lowering the expected return of the ...if reference points ...
6
Reference Points for the Design and Delivery of Degree Programmes in Chemistry
... Furthermore, Tuning serves as a platform for developing reference points at subject area level. These are relevant for making programmes of stud- ies comparable, compatible and transparent. Reference ...
100
Expectations as reference points : field evidence from professional soccer
... on reference points and their behavioral consequences is of value for eco- nomics in general and for managerial decision making in ...erence points on worker morale and effort ...expectation-based ...
45
Goals as Reference Points
... Although the goal setting literature has traditionally distinguished the two kinds of results on goal difficulty and goal specificity, the value function approach suggests that these effects are identical. In the ...
31
An Endowment Effect for Risk: Experimental Tests of Stochastic Reference Points
... person’s reference point is her probabilistic beliefs about the relevant consumption outcome held between the time she first focused on the decision deter- mining the outcome and shortly before consumption ...
46
A novel two-archive strategy for evolutionary many-objective optimization algorithm based on reference points
... to reference lines are kept as elites to participate in ...used reference points to maintain ...uniform reference points in each ...each reference point will be eliminated until ...
28
Assessment of spatial reference points and spatial relations in indoor environments for orientation tasks from natural language descriptions
... spatial reference points (SRP), which spatial reference points could be a landmark to contribute to the understanding of the people’s spatial orientation in indoor ...
29
RETRACTED: Reference Points as Information Frames
... The focus of this paper is to provide a contribution to the incomplete contract literature, 1 which now rests predominantly on the idea of uncertainty emanating from a variable that is not common knowledge to both ...
7
Contracts as Reference Points Experimental Evidence
... The findings of Fehr, Zehnder, and Hart ( 2009 ) are broadly similar to the results of our no competition treatment. Fehr, Zehnder, and Hart ( 2009 ) find that the elimi- nation of competition does not have any effects ...
33
Reserve prices in auctions as reference points
... the reference point, and ε is a small positive ...the reference point. The reference point can de- pend on various exogenous parameters such as selling prices in auctions of related items, estimates ...
24
Optimal Decision of Different Fair Reference Points in Supply Chain under “Farmer Supermarket Direct Purchase” Mode
... In a two-echelon “Farmer-Supermarket Direct-Purchase” supply chain com- posed of a supermarket and a farmer, the dominant supermarket used the Nash equilibrium solution and the Shapley value as the fair reference ...
16
Sustaining productivity of tropical red snappers using new monitoring and reference points
... The project outputs (monitoring methods and data tools) will address the challenge to improve the management of tropical red snappers to ensure their sustainability and facilitate cost[r] ...
107