Discretion

Field
Subfield
Domain
OpenAlex	C2777632292

Smeal faculty

• Rick Mergenthaler - score 2.3
• Donald C. Hambrick - score 2.3
• Samuel Burton Bonsall - score 0.7
• Tessa Recendes - score 0.7
• Karl A. Muller - score 0.7
• Chloe Tergiman - score 0.7
• Jed Neilson - score 0.6
• Trent Krupa - score 0.6
• Henock Louis - score 0.6

Papers

• Top-Management-Team Tenure and Organizational Outcomes: The Moderating Role of Managerial Discretion (1990) - cites 2166
• Managerial discretion: A bridge between polar views of organizational outcomes. (1987) - cites 1258
• Top executive commitment to the status quo: Some tests of its determinants (1993) - cites 1074
• Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005) - cites 263
• Firms' use of accounting discretion to influence their credit ratings (2013) - cites 260
• Principles-Based Standards and Earnings Attributes (2016) - cites 79
• Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements? (2021) - cites 51
• Preferences for power (2020) - cites 22
• Investor Reaction to SPACs’ Voluntary Disclosures (2023) - cites 15
• Fair Value Accounting Standards and Securities Litigation (2022) - cites 4
• The Effects of Regulation When Managers Have Discretion: Evidence from the Announcement of Basel III (2013) - cites 2
• Love Self so Shoot High? CEO Narcissism and Firm Competitive Actions Toward Industry Leaders (2020) - cites 1
• Insider Tax Planning and Corporate Risk-Taking: Evidence from the Rule 10b5-1 Gift Disclosure Amendment (2026) - cites 0