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Retricted access

Review article

First published 2010-7

Discretionary Accruals and the Emergence of Profitability

Michael Mosebach, Paul Simko

Journal of Accounting,Auditing & Finance

Open access

Research article

First published 2025-10

Procyclicality in Loan Loss Provisions: A Comparative Analysis of Discretionary and Non-Discretionary Components

Jiannan Yu

Sage Open

Retricted access

Review article

First published 2007-10

The Association of Preaudit Engagement Risk with Discretionary Accruals

David L. Manry, Theodore J. Mock, Jerry L. Turner

Journal of Accounting,Auditing & Finance

Retricted access

Research article

First published 2012-10

Discretionary Accruals Quality,Cost of Capital,and Diversification

Sebahattin Demirkan, Suresh Radhakrishnan, Oktay Urcan

Journal of Accounting,Auditing & Finance

Retricted access

Research article

First published 2010-2

Gender and Discretionary Work Effort

Julie A. Kmec, Elizabeth H. Gorman

Work and Occupations

Retricted access

Research article

First published 2017-08

Responsive Pricing Newsvendor Networks with Discretionary Commonality

Lingxiu Dong, Panos Kouvelis, Zhongjun Tian

Production and Operations Management

Retricted access

Research article

First published 2017-12

Export Performance: A Focus on Discretionary Adaptation

Stanford A. Westjohn, Peter Magnusson

Journal of International Marketing

Open access

Research article

First published 2021

Generating Discretionary Income in an Academic Department of Pathology

David N. Bailey, James M. Crawford, Peter E. Jensen [...]

Academic Pathology

Retricted access

Research article

First published 2007-02

Discretionary Expenditure and Tourism Consumption: Insights from a Choice Experiment

Geoffrey I. Crouch, Harmen Oppewal, Twan Huybers [...]

Journal of Travel Research

Open access

Research article

First published 2016-1

Determinants of Discretionary Investments

K. S. Sujit, B. K. Rajesh

Sage Open

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