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Books on the topic 'DISCRETIONARY AND NON-DISCRETIONARY ACCRUAL'

Author: Grafiati

Published: 4 June 2025

Last updated: 23 June 2025

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1

Sugata, Roychowdhury, and Harvard Business School, eds. Elections and discretionary accruals: Evidence from 2004. Harvard Business School, 2009.

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2

Britain, Great. The Non-Domestic Rating (Discretionary Relief) Regulations 1989. H.M.S.O., 1989.

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3

Al-Omari, Ahmad Moh'd Mostafa. The use of discretionary accruals in the market for corporate controls: A studyof unsuccessful bids. University of Manchester, 1994.

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4

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Edited by Michael A. Hitt, Susan E. Jackson, Salvador Carmona, Leonard Bierman, Christina E. Shalley, and Douglas Michael Wright. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780190650230.013.20.

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This article reviews recent research on the estimation of discretionary accruals and the detection of earnings management. There has been an explosive growth in research on accrual earnings management over the past twenty years, and almost all has used the Jones (1991) model or one of its close derivatives. Nevertheless, a growing literature has addressed the model’s problems and attempted to improve its estimation of discretionary accruals. The model’s incomplete characterization of how nondiscretionary accruals are determined by the firm’s operations can cause either Type I or Type II errors. This article categorizes recent articles into four groups based on their focus and solution, and while there is no panacea for the problems and no consensus on a new model or method, research offers hope that accrual earnings management is more likely to be detected when it exists and is less likely to be erroneously detected when it is absent (i.e., lower Type II and Type I errors, respectively).

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5

Zarowin, Paul. Estimation of Discretionary Accruals and the Detection of Earnings Management. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199935406.013.20.

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6

Britain, Great. Non-Domestic Rating (Discretionary Relief) (Amendment) (England) Regulations 2021. Stationery Office, The, 2021.

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7

Hassounah, Mazen I. Urban spatial home-based-discretionary and non-home-based travel patterns. 1992.

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8

Britain, Great. Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006. Stationery Office, The, 2006.

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9

The Non-Domestic Rating (Discretionary Relief) Regulations 1989 (Statutory Instruments: 1989: 1059). Stationery Office Books, 1989.

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10

Edelstein, Barak. Bank branch intermediation efficiency evaluation using data envelopment analysis and non-discretionary variables. 2004.

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11

Commentary on Social Services Inspectorate (SSI) advice note on discretionary charges for non-residential adult social services. Association of Metropolitan Authorities, 1994.

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12

Non-Discretionary Concealed Carry Legislation and Violent Crime: A Re- Analysis of the John R. Lott Jr. Data Set. Storming Media, 2003.

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13

The Local Government Changes for England (Non-Domestic Rating, Collection and Enforcement and Discretionary Relief) Regulations 1995 (Statutory Instruments: 1995: 212). Stationery Office Books, 1995.

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14

Harriet, Schelhaas. Ch.7 Non-performance, s.2: Right to performance, Art.7.2.4. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198702627.003.0139.

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This commentary analyses Article 7.2.4 of the UNIDROIT Principles of International Commercial Contracts (PICC) concerning judicial penalty. Under Art 7.2.4, where the court orders a party to perform, it may also direct that this party pay a penalty if it does not comply with the order. The penalty shall be paid to the aggrieved party unless mandatory provisions of the law of the forum provide otherwise. Payment of the penalty to the aggrieved party does not exclude any claim for damages. This commentary explains judicial penalty and the court's discretionary power to determine whether or not to impose a judicial penalty, and mandatory provisions with regard to the beneficiary.

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15

Harriet, Schelhaas. Ch.7 Non-performance, s.2: Right to performance, Introduction to Section 7.2 of the PICC. Oxford University Press, 2015. http://dx.doi.org/10.1093/law/9780198702627.003.0135.

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Section 7.2 of the UNIDROIT Principles of International Commercial Contracts (PICC) deals with the right to performance, one of the remedies available for the non-performance of a contract. It covers the right to require performance of monetary obligations, the right to require the performance of non-monetary obligations, cure for defective performance, penalties for non-compliance, and the right of the aggrieved party to change the remedies sought. Section 7.2 is not modelled on any particular domestic jurisdiction, or on an international treaty or set of rules. However, the discretionary power to attach penalties to a court order is modelled on French law.

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16

Craig, Paul, and Gráinne de Búrca. 16. Damages Actions and Money Claims. Oxford University Press, 2015. http://dx.doi.org/10.1093/he/9780198714927.003.0016.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. Article 340 of the Treaty on the Functioning of the European Union (TFEU) governs compensation against the EU. It leaves the Court of Justice of the European Union with considerable room for interpretation, and directs it to consider the general principles common to the laws of the Member States. The key issue is the test for liability where losses are caused by EU acts that are illegal. The Court has fashioned different tests for cases where the challenged act is of a discretionary nature and for those where it is not. This chapter discusses the application of Article 340 in relation to discretionary and non-discretionary EU acts, official acts of Union servants, valid legislative acts, causation and damage, joint liability for the EU and Member States, contractual liability, and restitution.

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17

Ross, Terence P. Remedies. Edited by Rochelle Dreyfuss and Justine Pila. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780198758457.013.29.

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This chapter surveys the development of the law of damages and remedies in Anglo-American intellectual property (IP) law. It differentiates the two principal approaches to damages for IP infringement in the Western tradition—pre-fixed or statutory and discretionary damages—and explains several predicates for obtaining them. It also discusses how damages awards are calculated in IP, and what are their key elements. Finally, it discusses non-monetary remedies for IP infringement, including general principles of equitable awards with particular attention to their procedural requirements and potential defenses. The chapter concludes by identifying certain recent developments that may be expected to have a significant impact on this aspect of IP law in the future.

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