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Where: DAt = Discretionary Accruals (in year t) NAt = Non discretionary Accruals (in year t).
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It is a pity that, in an otherwise stimulating address, Houghton described Trident as "non-discretionary".
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In this paper, the notion of scale elasticity is initially developed for models with non-discretionary inputs.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com