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Keywords: discretion
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Journal Articles
The Accounting Review (2023) 98 (7): 239–260.
Published: 01 November 2023
...: Accepted by S. Jane Jolineau, under the Senior Editorship of W. Robert Knechel. 03 04 2020 05 08 2022 24 02 2023 2023 discretion experiment fairness incentives performance evaluation promotions strategic behavior teams transparency Most firms rely on middle...
Journal Articles
Journal Articles
The Accounting Review (2015) 90 (3): 859–880.
Published: 01 May 2015
..., including the prediction of financial distress, the information content of earnings announcements, the information content of prices, accounting and market measures of risk, discretion in financial reporting, conservatism, and value relevance of financial statements. Included is a brief summary of some...