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Discretionary Adjustment Factor

Known as: Factor, Discretionary Adjustment, Discretionary Adjustment Factors, Factors, Discretionary Adjustment 
National Institutes of Health

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Related topics

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Broader (1)

Prospective Payment System

Papers overview

Semantic Scholar uses AI to extract papers important to this topic.
2018
2018
Predictive ability of accruals before and after IFRS in the Brazilian stock market
ABSTRACT This study aimed to analyze and assess the predictive ability of discretionary accruals (DAs) and non-discretionary… 
2017
2017
Modelling of Vehicle Interaction Behavior during Discretionary Lane-Changing Preparation Process on Freeway
2015
2015
The Impact of the IAS/IFRS Adoption on the Predictive Quality of Discretionary Accruals: A Comparison between the French and the British Context
The purpose of this article is to study and compare the impact of the adoption of the international standards IAS/IFRS and the… 
2013
2013
The role of discretionary accruals in earnings management: Evidence from Tehran Stock Exchange
Earnings management via discretionary accruals is a manager's instrument for changing stock holders’ expectations. The purpose of… 
2011
2011
Discovering the Power of Discretionary Leadership
2010
2010
Shock and Law: Fin 48 Report Card, IFRS, and Beyond
The accounting for income taxes has, and will continue to, undergo significant changes. FASB Interpretation (FIN) 48… 
2009
2009
Modeling and simulation of discretionary lane-change considering the combination with the car-following model
Considering the combination of car-following model and lane-changing model,we introduced the car-following model during the… 
2004
2004
Old Wine in a New Skin: The ABA Standards on Collateral Sanctions and Discretionary Disqualification of Convicted Persons
The American Bar Association has adopted a novel approach to the collateral consequences of a criminal conviction that promises… 
1977
1977
Improving Police Discretion Rationality in Handling Public Inebriates
1949
1949
Doctrine of Foreign Non Conveniens As Applied in the Federal Courts in Matters of Admiralty
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