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Journal articles on the topic 'Managerial discretion'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Wangrow, David B., Donald J. Schepker, and Vincent L. Barker. "Managerial Discretion." Journal of Management 41, no. 1 (2014): 99–135. http://dx.doi.org/10.1177/0149206314554214.

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2

Mueller, Dennis C., and S. Lawrence Yun. "Managerial discretion and managerial compensation." International Journal of Industrial Organization 15, no. 4 (1997): 441–54. http://dx.doi.org/10.1016/s0167-7187(96)01029-6.

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3

Andersen, Jon Aarum. "A rejoinder on managerial discretion: Andersen (2017) vs Haj Youssef and Teng (2019)." Corporate Governance: The International Journal of Business in Society 20, no. 2 (2019): 193–200. http://dx.doi.org/10.1108/cg-09-2019-0276.

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Purpose This paper aims to demonstrate the efforts of Hay Youssef and Tang (2019) to reaffirm the importance of managerial discretion is unsuccessful. Design/methodology/approach Theoretical frameworks from traditional and recent literature on the concept of managerial discretion are related to corporate governance scholarship. Findings There are in fact no studies on managerial discretion based on explicit theoretical and empirical definitions and thus no studies published which have measured the degrees of managers’ discretion. The conclusion is that the inability to define the notion of man

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4

Haj Youssef, Moustafa, and Da Teng. "Managerial discretion and corporate governance: The bonded relationship." Corporate Ownership and Control 18, no. 3 (2021): 75–85. http://dx.doi.org/10.22495/cocv18i3art7.

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Our study aims to demonstrate the importance of managerial discretion to corporate governance research and deepen our understanding of managerial discretion. Adopting theoretical frameworks and definitions from 93 conceptual and empirical studies on managerial discretion and corporate governance, we argue that extant studies have presented explicit empirical and theoretical definitions of managerial discretion; and have proved the validity, reliability, and replicability of the concept. We argue that corporate governance scholarship cannot move forward without managerial discretion as it provi

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5

Coltman, Tim, and Sara Dolnicar. "E-CRM and Managerial Discretion." International Journal of E-Business Research 3, no. 2 (2007): 41–56. http://dx.doi.org/10.4018/jebr.2007040104.

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6

Weiser, Ann-Kristin. "Managerial Discretion and Strategic Change." Academy of Management Proceedings 2017, no. 1 (2017): 15291. http://dx.doi.org/10.5465/ambpp.2017.15291abstract.

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7

Ederhof, Merle. "Discretion in Managerial Bonus Pools." Foundations and Trends in Accounting 5, no. 4 (2010): 243–316. http://dx.doi.org/10.1561/1400000014.

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8

Horan, Stephen M. "Foreign Acquisitions and Managerial Discretion." CFA Digest 31, no. 4 (2001): 94. http://dx.doi.org/10.2469/dig.v31.n4.990.

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9

GIAMMARINO, RONALD, ROBERT HEINKEL, and BURTON HOLLIFIELD. "Defensive Mechanisms and Managerial Discretion." Journal of Finance 52, no. 4 (1997): 1467–93. http://dx.doi.org/10.1111/j.1540-6261.1997.tb01117.x.

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10

Kamiya, Shinichi, and Andreas Milidonis. "Actuarial Independence and Managerial Discretion." Journal of Risk and Insurance 85, no. 4 (2016): 1055–82. http://dx.doi.org/10.1111/jori.12199.

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11

Jing, Runtian, Yuanyuan Wan, and Xia Gao. "Managerial discretion and executives' compensation." Journal of Chinese Human Resources Management 1, no. 1 (2010): 17–30. http://dx.doi.org/10.1108/20408001011051188.

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12

Phillips, Robert A., Shawn L. Berman, Heather Elms, and Michael E. Johnson-Cramer. "Strategy, stakeholders and managerial discretion." Strategic Organization 8, no. 2 (2010): 176–83. http://dx.doi.org/10.1177/1476127010365721.

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13

PHILLIPS, ROBERT A., SHAWN L. BERMAN, MICHAEL E. JOHNSON-CRAMER, and HEATHER ELMS. "STAKEHOLDER THEORY AND MANAGERIAL DISCRETION." Academy of Management Proceedings 2007, no. 1 (2007): 1–6. http://dx.doi.org/10.5465/ambpp.2007.26530472.

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14

Charitou, Andreas, Neophytos Lambertides, and Lenos Trigeorgis. "Managerial discretion in distressed firms." British Accounting Review 39, no. 4 (2007): 323–46. http://dx.doi.org/10.1016/j.bar.2007.08.003.

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15

Dye, Ronald A., and Robert P. Magee. "Discretion in reporting managerial performance." Economics Letters 35, no. 4 (1991): 359–63. http://dx.doi.org/10.1016/0165-1765(91)90003-4.

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16

Zhao, Xi-Ping, Po-Young Chu, and Chia-Yi Chen. "Perceived managerial discretion and firm performance: The moderating role of market competition." Social Behavior and Personality: an international journal 38, no. 2 (2010): 145–57. http://dx.doi.org/10.2224/sbp.2010.38.2.145.

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Despite being widely discussed in the literature, the impact of managerial discretion on firm performance remains inconclusive. In this study it is proposed that market competitiveness plays an important role in determining the influence of perceived managerial discretion on firm performance. In a survey of 169 top managers of Chinese enterprises, it was found that in highly competitive markets, perceived managerial discretion was positively related to firm performance. In contrast, where there is little competition, perceived managerial discretion and firm performance were negatively correlat

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17

Andersen, Jon Aarum. "The concept of managerial discretion in corporate governance – better off without it?" Corporate Governance: The International Journal of Business in Society 17, no. 3 (2017): 574–87. http://dx.doi.org/10.1108/cg-09-2016-0176.

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Purpose This paper aims to assess the concept of managerial discretion with respect to its theoretical and empirical usefulness for corporate governance research. Design/methodology/approach This paper scrutinises applied theoretical claims, definitions and methods, as well as a number of empirical studies on managerial discretion. Findings To date, no empirical definition of the concept has been presented and no measurement has been developed and tested for reliability and validity that contains all three factors of the managerial discretion concept, as proposed by Hambrick and Finkelstein (1

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18

Haj Youssef, Moustafa Salman, and Da Teng. "Reaffirming the importance of managerial discretion in corporate governance: a comment on Andersen (2017)." Corporate Governance: The International Journal of Business in Society 19, no. 2 (2019): 240–54. http://dx.doi.org/10.1108/cg-05-2018-0172.

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PurposeThe purpose of this study is to refute the work of Andersen (2017) by suggesting a different theoretical view and to argue that the concept of managerial discretion is one of the core dimensions that cannot be discarded when studying corporate governance.Design/methodology/approachThis paper uses theoretical frameworks from recent literature, definitions and empirical studies on the concept of managerial discretion and corporate governance.FindingsSeveral studies have empirically tested and measured the concept of managerial discretion, some have provided validity and reliability of the

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19

Yi, Boli. "Borrower Managerial Discretion and Covenant-Lite Loans." Journal of Finance Issues 22, no. 2 (2024): 1–28. https://doi.org/10.58886/jfi.v22i2.8560.

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In syndicated loan markets, one striking development in leveraged loan segment is the emergence of a borrower-flexible loan type, called covenant-lite loans in which maintenance covenants are excluded ex-ante. Prior studies look at reasons for lenders to accept this type of loans and document surge of covenant-lite loans is to reduce renegotiation costs and to eliminate renegotiation fictions due to widespread lender-base. The purpose of this paper is to analyze, from the borrowers’ side, whether and how managerial discretion may impact managerial acceptance of this borrower-flexible loan type

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20

Zhang, Chang Zheng, and Kai Gan. "Empirical Research on Effect of Managerial Discretion on CEO Pay: Monitoring Intensity as Moderator Variable." Advanced Materials Research 452-453 (January 2012): 412–16. http://dx.doi.org/10.4028/www.scientific.net/amr.452-453.412.

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The paper focuses on the special manipulation effect of managerial discretion on CEO pay considering the moderating role of monitoring intensity in China. The paper empirically indicates that the manipulation effect of managerial discretion on CEO pay does exist, and quantitatively describes the degree of the manipulation effect, which shows that the manipulation effect of managerial discretion on CEO pay significantly decreases. The results prove that monitoring intensity can restrain the manipulation effect of managerial discretion on CEO pay. Only under a certain monitoring intensity, will

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21

Finkelstein, Sydney, and Margaret A. Peteraf. "Managerial activities: a missing link in managerial discretion theory." Strategic Organization 5, no. 3 (2007): 237–48. http://dx.doi.org/10.1177/1476127007079975.

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22

Haj Youssef, Moustafa Salman, Hiba Maher Hussein, and Ioannis Christodoulou. "Competitiveness and managerial discretion: an empirical investigation at the national-level." Competitiveness Review: An International Business Journal 29, no. 2 (2019): 181–203. http://dx.doi.org/10.1108/cr-01-2017-0011.

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PurposeThe purpose of this paper is to examine the national-level predictors of country competitiveness using the concept of managerial discretion. The objective is to empirically link the strategic management discipline particularly the upper echelon theory to the concept of country performance measured by competitiveness.Design/methodology/approachThis paper tests the proposed relationship between managerial discretion and country competitiveness using a sample of 18 countries from 6 different regional clusters. Discretion scores are generated from survey responses of prominent senior manage

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23

Haj Youssef, Moustafa Salman, Hiba Maher Hussein, and Hoda Awada. "The more you value, the less you practice: a study on culture and managerial discretion." Cross Cultural & Strategic Management 27, no. 1 (2019): 26–50. http://dx.doi.org/10.1108/ccsm-03-2018-0044.

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Purpose The purpose of this paper is to examine cross-cultural differences in managerial discretion and the extent to which variations and interaction of cultural practices and values affect the degree of freedom in decision making that is accorded to executives. This paper offers a holistic approach to investigating culture in addition to acknowledging its paradoxical nature. Design/methodology/approach Using a panel of prominent management consultants to rate discretion across 18 countries, the authors further develop the national-level construct of managerial discretion by empirically inves

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24

Haj Youssef, Moustafa Salman, and Ioannis Christodoulou. "Strategizing in a focused context: managerial discretion in the Arab world." Journal of Strategy and Management 10, no. 4 (2017): 430–52. http://dx.doi.org/10.1108/jsma-04-2016-0029.

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Purpose The purpose of this paper is to broaden the national-level construct of managerial discretion and to investigate the effect of cultural practices on executive discretion. Design/methodology/approach Based on a sample of six Arabian countries and using a panel of prominent cross-cultural scholars who provided 262 discretion scores for the sample countries, the authors replicate and extend the national framework of Crossland and Hambrick (2011) in a new cultural context. The cultural dimensions were measured using survey responses of middle managers based on House et al.’s (2004) cultura

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25

Vinjamury, Rama Sastry. "The impact of managerial discretion on corporate social responsibility and firm performance." Corporate Ownership and Control 21, no. 3, special issue (2024): 172–81. http://dx.doi.org/10.22495/cocv21i3siart15.

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Managerial discretion, although an important element of strategic decision-making in corporate social responsibility (CSR), has not yet received due attention from researchers. Prior studies have focused on the impact of overall CSR spending on firm performance, showing mixed results. This study can be considered unique as it analyses total and sector-specific CSR expenditures undertaken by firms. Using panel data analysis, we examine the role of managerial discretion in strategic CSR decisions and their impact on firm performance. Building on extant literature, we hypothesize that managerial

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26

Sandhu, Sukhbir, and Carol T. Kulik. "Shaping and Being Shaped: How Organizational Structure and Managerial Discretion Co-evolve in New Managerial Roles." Administrative Science Quarterly 64, no. 3 (2018): 619–58. http://dx.doi.org/10.1177/0001839218778018.

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As new roles emerge in organizations, it becomes critical to understand how organizational structure can impede or enable the managerial discretion available to role incumbents. We leverage the rich context provided by the emergent role of sustainability managers to examine the interplay between the top-down forces of structure and the bottom-up influences of managerial discretion in shaping new organizational roles over time. We analyzed qualitative data collected from in-depth interviews with sustainability managers in 21 case study organizations in India and Australia, supplemented with arc

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27

Ali, Ijaz, Moin Uddin, Nabil Ahmed Mareai Senan, et al. "A Study on Management Discretion of Municipal Hospital Managers and its Hindering Factors." International Journal of Innovative Research and Scientific Studies 5, no. 2 (2022): 67–82. http://dx.doi.org/10.53894/ijirss.v5i2.390.

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This paper aims to quantify the degree of managerial discretion held by business managers and hospital directors in municipal hospitals in India through the concept of managerial discretion and to clarify the factors that inhibit managerial discretion. We conducted a questionnaire survey of municipal hospital managers. First, we ascertained the amount of discretion that municipal hospital managers have concerning various areas of management efficiency. Managers have a great deal of discretion in measures to increase and secure revenues, secure and train doctors and other medical staff, and red

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28

Haj Youssef, Moustafa Salman, and Ioannis Christodoulou. "Intra-Cultural Variation, Zone of Acceptance and Managerial Discretion: A Theoretical Discussion." Business and Management Research 6, no. 1 (2017): 42. http://dx.doi.org/10.5430/bmr.v6n1p42.

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This paper examines the theoretical relationship between intra-cultural variation and managerial discretion. Research into the degree of discretion, or latitude of actions, has primarily focused on the individual-, organizational-, and industry-level factors, which either allow or constrain executives to take strategic actions. Despite, the recent attempt to discover the impact of national culture, mainly values, on managerial discretion, culture has been studied on an aggregate level by assuming spatial homogeneity within a country. However, recent evidences have shown that intra-cultural var

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29

Ponomareva, Yuliya, and Timurs Umans. "Managerial discretion: Balancing opportunities and threats." Academy of Management Proceedings 2013, no. 1 (2013): 13759. http://dx.doi.org/10.5465/ambpp.2013.13759abstract.

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30

Awh, Robert Y., and Walter J. Primeaux. "Managerial Discretion and Expense Preference Behavior." Review of Economics and Statistics 67, no. 2 (1985): 224. http://dx.doi.org/10.2307/1924721.

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31

Allen, Jeffrey W., and John J. McConnell. "Equity Carve-Outs and Managerial Discretion." Journal of Finance 53, no. 1 (1998): 163–86. http://dx.doi.org/10.1111/0022-1082.65022.

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32

Parker, Owen, Ryan Krause, and Cynthia E. Devers. "How Firm Reputation Shapes Managerial Discretion." Academy of Management Review 44, no. 2 (2019): 254–78. http://dx.doi.org/10.5465/amr.2016.0542.

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33

Noe, Thomas H., and Michael J. Rebello. "Renegotiation, Investment Horizons, and Managerial Discretion." Journal of Business 70, no. 3 (1997): 385–407. http://dx.doi.org/10.1086/209723.

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34

Stulz, R. "Managerial discretion and optimal financing policies." Journal of Financial Economics 26, no. 1 (1990): 3–27. http://dx.doi.org/10.1016/0304-405x(90)90011-n.

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35

Balsam, Steven, In-Mu Haw, and Steven B. Lilien. "Mandated accounting changes and managerial discretion." Journal of Accounting and Economics 20, no. 1 (1995): 3–29. http://dx.doi.org/10.1016/0165-4101(94)00374-e.

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36

JESSEN, JORUNN THERESIA, and PER ARNE TUFTE. "Discretionary Decision-Making in a Changing Context of Activation Policies and Welfare Reforms." Journal of Social Policy 43, no. 2 (2014): 269–88. http://dx.doi.org/10.1017/s0047279413000998.

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AbstractStreet-level bureaucrats are considered to be subject to bureaucratic managerial regimes and threatened by stronger regulation and a reduction in their ability to exercise control over their work. Contrary to the managerial approach, predicting curtailment of professional autonomy, theorists foretell the continuing importance of discretion in the translation of social objectives into actual service delivery. Given such opposite predictions, what is the perceived direction of change and scope for independent decision-making for front-line workers? This paper empirically investigates the

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37

Pengnate, Supavich (Fone), Derek G. Lehmberg, and Chanchai Tangpong. "Top management's communication in economic crisis and the firm's subsequent performance: sentiment analysis approach." Corporate Communications: An International Journal 25, no. 2 (2020): 187–205. http://dx.doi.org/10.1108/ccij-07-2019-0094.

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PurposeIn economic crisis, where tensions create anxiety and test the emotions of the firms' shareholders, communication from top management is very crucial as it provides the reflection of the managers' interpretation of the firms' situation and potential strategies. The goal of this paper is to investigate the relationships between sentiment, as an aspect of emotions extracted from the letters to shareholders, managerial discretion and the firms' subsequent performance and performance trajectory during crisis.Design/methodology/approachA sentiment analysis was conducted to extract the sentim

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38

Liu, Liangcan, Ruowei Li, and Wenming Guo. "Management Decision and Dual Innovation." E3S Web of Conferences 275 (2021): 03009. http://dx.doi.org/10.1051/e3sconf/202127503009.

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China’s economic development is strongly constrained by existing resources, and the implementation of low-carbon economy and sustainable development requires enterprises to improve their Innovation and R&D capability. As an important participant in the decision-making and execution of the company, the managerial discretion of top managers is related to the overall direction of the organization Taking Shanghai and Shenzhen A-share listed companies from 2009 to 2020 as the research objects, this paper empirically studies the choice of managerial discretion on enterprise innovation mode, and

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39

Sharma, Subhash. "Managerial Discretion and Organizational Slack: A Commentary." Vikalpa: The Journal for Decision Makers 16, no. 2 (1991): 33–40. http://dx.doi.org/10.1177/0256090919910204.

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The central focus of this study is to analyse some important theoretical frameworks for understanding the phenomenon of managerial discretionary bahaviour. The study suggests that the political – economy framework is useful in gaining insights into the modalities of managerial discretionary behaviour. In this paper, Subhash Sharma further tries to decipher the implications of managerial discretion for explaining organizational slack.

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40

Tandiawan, Wendy. "The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses." Studi Akuntansi, Keuangan, dan Manajemen 2, no. 2 (2022): 99–111. http://dx.doi.org/10.35912/sakman.v2i2.1563.

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Abstract: Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For t

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41

Ataay, Aylin. "CEO outsiderness and firm performance in an emerging economy: The moderating role of managerial discretion." Journal of Management & Organization 26, no. 5 (2018): 798–814. http://dx.doi.org/10.1017/jmo.2018.36.

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AbstractInconsistent findings from prior research on the performance consequences of new Chief Executive Officer (CEO) origin led us to study the moderating effect of managerial discretion on the link between CEO outsiderness and firms’ post-succession performance. Data from 75 CEO succession events from an emerging economy show that new CEO outsiderness, without managerial discretion context influences, has no direct impact on post-succession performance. Further, our findings emphasise the moderating impacts of managerial discretion, stemming from factors in a company’s external and internal

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42

Beretta, Valentina, Chiara Demartini, and Sara Trucco. "The perceived managerial discretion: A methodological perspective." MANAGEMENT CONTROL, no. 1 (March 2021): 123–40. http://dx.doi.org/10.3280/maco2021-001-s1007.

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In the healthcare sector, the link between performance and outcomes is at best tenuous. Consequently, researchers have been called to move beyond activity-based performance and adopt quality and outcome-based measures. Most of the studies in this field have focused on the measurement of outcomes for either patients or wider society, while not exploring these for managers in the healthcare field. We therefore grounded our methodological note on the performance management literature and investigated the measurement of perceived managerial discretion. Our research aims to validate the perceived m

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43

Haj Youssef, Moustafa Salman, and Ioannis Christodoulou. "Exploring cultural heterogeneity." International Journal of Cross Cultural Management 18, no. 2 (2018): 241–63. http://dx.doi.org/10.1177/1470595818790611.

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Research on the degree of managerial discretion, or latitude of action, accorded to executives at the national level has primarily focused on the effect of intercultural variation in values on managerial discretion by assuming spatial homogeneity within countries. However, evidence in cross-cultural research indicates that cultural heterogeneity within countries can be as salient as or sometimes even more than inter-country variation. Thus, this study examines the extent to which intra-cultural variation affects the degree of discretion accorded to executives. The study tests the proposed rela

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44

Zhang, Huirui, and Sanbao Zhang. "How Does the Sustainable Investment Climate Affect Firm Geographic Diversification in China? Managerial Discretion as a Mediator." Sustainability 14, no. 5 (2022): 2764. http://dx.doi.org/10.3390/su14052764.

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Although existing research has explored the main effects of the sustainable investment climate, including political and legal environments, on the performance of firms' geographic diversification, most studies neglect the role of strategic leadership, especially the CEO. The concept of managerial discretion provides a theoretical lens to fill this void. Using a large database from the Investment Climate Survey conducted by The World Bank, which covers 12400 firms from 120 cities among China’s 30 provinces, we empirically prove that the investment climate, including governmental, legal, and fin

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45

Chambers, Dennis, Ross Jennings, and Robert B. Thompson. "Managerial Discretion and Accounting for Research and Development Costs." Journal of Accounting, Auditing & Finance 18, no. 1 (2003): 79–114. http://dx.doi.org/10.1177/0148558x0301800105.

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This study investigates the extent to which potential financial reporting benefits from capitalizing and amortizing R&D costs depend on increasing the level of discretion permitted to financial statement preparers. To provide evidence on this issue, we examine the impact of alternative accounting schemes for R&D costs on the extent to which earnings and book values jointly explain the observed distribution of share prices. One alternative requires firms to capitalize and amortize R&D outlays, but provides them with no more discretion than that permitted under current rules. The oth

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46

Vlas, Cristina Oana, and Radu Vlas. "CEO’s Personality, Managerial Discretion, and Strategic Change." Academy of Management Proceedings 2018, no. 1 (2018): 18357. http://dx.doi.org/10.5465/ambpp.2018.18357abstract.

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47

Ueno, Takefumi. "Estimated Future Cash Flow and Managerial Discretion." Hokengakuzasshi (JOURNAL of INSURANCE SCIENCE) 2010, no. 609 (2010): 609_81–609_98. http://dx.doi.org/10.5609/jsis.2010.609_81.

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48

Parker, Owen, Ryan Krause, and Cynthia Devers. "Firm Reputation, Managerial Discretion, and Conceptual Clarity." Academy of Management Review 45, no. 2 (2020): 475–78. http://dx.doi.org/10.5465/amr.2019.0381.

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49

Arnold, Markus C., and Ivo D. Tafkov. "Managerial Discretion and Task Interdependence in Teams." Contemporary Accounting Research 36, no. 4 (2019): 2467–93. http://dx.doi.org/10.1111/1911-3846.12504.

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50

Perotti, Pietro, and David Windisch. "Managerial Discretion in Accruals and Informational Efficiency." Journal of Business Finance & Accounting 44, no. 3-4 (2017): 375–416. http://dx.doi.org/10.1111/jbfa.12241.

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