Articles with "discretion" as a keyword



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Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?

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Published in 2021 at "Accounting, Organizations and Society"

DOI: 10.1016/j.aos.2021.101295

Abstract: Abstract Target setting by superiors and their discretion in compensation decisions are important interrelated pieces in an organization's control system. Thus, we examine how these processes influence each other and superiors' decisions therein. We predict,… read more here.

Keywords: discretion; compensation; target setting; post ... See more keywords
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Threat of entry and the use of discretion in banks’ financial reporting

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Published in 2019 at "Journal of Accounting and Economics"

DOI: 10.1016/j.jacceco.2018.06.003

Abstract: Abstract This paper studies managers’ use of accounting discretion to deter entry. Using state-level changes in branching regulation under the Interstate Banking and Branching Efficiency Act, I find geographically-constrained community banks increased their loan loss… read more here.

Keywords: entry; entry use; threat entry; economics ... See more keywords
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Where Is Presidential Power? Measuring Presidential Discretion Using Experts

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Published in 2021 at "British Journal of Political Science"

DOI: 10.1017/s0007123421000296

Abstract: Presidents' unilateral sway over policy is of global concern to scholars, practitioners and the general public. While pending actions provoke media speculation about how much authority presidents have to change policy without legislatures, scholarship has… read more here.

Keywords: policy; discretion; power measuring; presidential discretion ... See more keywords
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Placement Advisors as Innovators. How Professionals Use Enhanced Discretion in Germany’s Public Employment Services

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Published in 2021 at "Journal of Social Policy"

DOI: 10.1017/s0047279420000744

Abstract: Abstract Employees of the public employment services (PES) are street-level bureaucrats who shape activation policy on the ground. This paper examines how PES staff use enhanced discretion in an innovation project carried out by the… read more here.

Keywords: employment services; discretion; use enhanced; public employment ... See more keywords
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Where does implementation lie? Assessing the determinants of delegation and discretion in post-Maastricht European Union

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Published in 2020 at "Journal of Public Policy"

DOI: 10.1017/s0143814x20000100

Abstract: Abstract Drawing on a principal–agent framework the article analyses the European Union (EU) politics of delegation in the post-Maastricht era. By means of statistical analysis, it tests the impact of several variables upon the selection… read more here.

Keywords: implementation lie; european union; post maastricht; discretion ... See more keywords
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A Matter of Discretion: The Politics of Catholic Priests in the United States and Ireland. By Brian R. Calfano, Melissa R. Michelson, and Elizabeth A. Oldmixon. Lanham, MD: Rowman & Littlefield, 2017. vii + 210 pp. $80.00 cloth

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Published in 2017 at "Politics and Religion"

DOI: 10.1017/s1755048317000621

Abstract: In A Matter of Discretion, Calfano, Michelson, and Oldmixon begin with the question, “how exactly do clergy — and Roman Catholic priests in particular — choose the political acts and attitudes associated with their role”… read more here.

Keywords: discretion; calfano; united states; matter discretion ... See more keywords
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Discretion and the values of fractal man. An anthropologist’s perspective on ‘Street-level bureaucracy’

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Published in 2018 at "European Journal of Social Work"

DOI: 10.1080/13691457.2018.1553150

Abstract: ABSTRACT Michael Lipsky’s seminal book entitled ‘Street-level Bureaucracy’ has long been a core citation for a social work scholarship concerned with practice. This article takes issue with a key notion in Lipsky’s book, that of… read more here.

Keywords: level bureaucracy; street level; notion; discretion ... See more keywords
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The Unbearable Discretion of Street-Level Bureaucrats

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Published in 2018 at "Current Anthropology"

DOI: 10.1086/695694

Abstract: Since 1974, Hong Kong has gone from being pervasively corrupt to being the best example of effective anti-corruption programs and, most recently, to experiencing widespread concerns about collusion and corruption convictions at the top levels… read more here.

Keywords: level bureaucrats; unbearable discretion; discretion; discretion street ... See more keywords
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A More ‘Child-Centred’ System? Child Protection Social Workers’ Willingness to Employ Discretion

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Published in 2021 at "British Journal of Social Work"

DOI: 10.1093/bjsw/bcab118

Abstract: The Munro Review highlighted obstacles hindering the realisation of an ‘effective’ and ‘child-centred’ English child protection system, including the ‘risk’ associated with the social worker’s discretionary space. The review called for reform to enable practicing… read more here.

Keywords: child protection; social workers; child; discretionary space ... See more keywords
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Managerial discretion, say on pay, and CEO compensation

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Published in 2020 at "Management Decision"

DOI: 10.1108/md-03-2020-0242

Abstract: PurposeThe purpose of this paper is to analyze the influence of managerial discretion on the effectiveness of say on pay (SOP) as a governance mechanism. This goal covers an important gap since the issue of… read more here.

Keywords: methodology; discretion; ceo compensation; managerial discretion ... See more keywords
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Deportation Discretion: Tiered Influence, Minority Threat, and “Secure Communities” Deportations

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Published in 2018 at "Policy Studies Journal"

DOI: 10.1111/psj.12300

Abstract: As deportations from the United States rose to unprecedented levels, a nationwide immigration enforcement program (Secure Communities) helped identify deportable noncitizens under arrest in county jails. The program did not take place on neutral ground.… read more here.

Keywords: tiered influence; secure communities; discretion; deportation ... See more keywords