Sentence examples for discretionary reporting from inspiring English sources
We find that users rely less (more) on the consistency between management's reporting incentives and the classification in a mandated (discretionary) reporting environment and when managers have a good (poor) reporting reputation.
"Discretionary reporting has failed for 65 years.
Discretionary reporting is predicted to be positively related to the magnitude of reputation costs confronting managers and firms.
In a section detailing "discretionary reporting by [the] Director of National Intelligence," the law calls for disclosure to the public the number of individuals whose communications were collected under various provisions of the Foreign Intelligence Surveillance Act, including Section 702.
Staff were trained on human subject's protection requirements and child abuse and neglect reporting issues, including mandatory or discretionary reporting protocols.
Consumer discretionary is reporting the second weakest earnings growth rate of any sector, says Thomson Reuters, at -15%, with 70% of the sector reporting.
Table 8 shows the effects of the ICAC's inspections on the discretionary accruals reported by clients of sanctioned auditors.
"The Federal Treasury loses twice as much revenue due to tax breaks than Congress appropriates on all nonsecurity discretionary spending" reports the Center for American Progress, yet over and over again the target for conservatives is nonsecurity spending and not tax breaks.
In each of these drought categories, people consuming above-average levels of discretionary foods reported a higher level of distress than those consuming below-average levels.
They find that firms respond to debt contracting by reporting discretionary accruals (Becker et al. 1998; Richardson et al. 2002).
Elsewhere in the consumer discretionary sector, retailers reporting better-than-expected same store sales included Target and Nordstrom while Costco, J.C. Penney, and Saks Inc joined Wal-Mart in posting lower-than-expected results.
