The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...

Do mandatory spending programs such as Medicare improve efficiency? We analyze a model with two parties allocating a fixed budget to a public good and private transfers each period over an infinite horizon. We compare two institutions that differ in whether public good spending is discretionary or mandatory. We model mandatory spending as an endogenous status quo since it is enacted by law and ...

While Mandatory Access Controls (MAC) are appropriate for multilevel secure military applications, Discretionary Access Controls (DAC) are often perceived as meeting the security processing needs of industry and civilian government. This paper argues that reliance on DAC as the principal method of access control is unfounded and inappropriate for many commercial and civilian government organiza...

With the proliferation of crowdsourcing, improving the quality of user-generated data has become a major managerial concern. While traditional data quality research focused on structured data and corporate use, with the growing popularity of social networking, data created via the Internet is increasingly discretionary and heterogeneous. This paper explores the challenges of user-generated cont...

Warrantless arrest laws for domestic violence (DV) are generally classified as discretionary, preferred, or mandatory, based on the level of power accorded to police in deciding whether to arrest. However, there is a lack of consensus in the literature regarding how each state's law should be categorized. Using three classification schemes, this study examined whether variations among these sch...

This work presents a new policy based security framework that is able handle simultaneously and coherently mandatory, discretionary and security property policies. One important aspect of the proposed framework is that each dimension of the security policies can be managed independently, allowing people playing different roles in an organization to define security policies without violating a g...

This paper analyses the effects of discretionary fiscal policy by presenting new empirical evidence for Germany within a structural vector autoregression (SVAR) framework. Following Blanchard and Perotti (2002), the SVAR model is identified by applying institutional information. We find no compelling evidence for the effectiveness of discretionary fiscal policy. Cutting taxes does not tend to s...