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Accounting and Business Research, ISSN 0001-4788, 02/2017, Volume 47, Issue 2, pp. 123 - 143
We use a panel data set of UK-listed companies over the period 2005-2009 to analyse the actuarial assumptions used to value pension plan liabilities under IAS... 
managerial discretion | IAS 19 | liability valuation | actuarial assumptions | BUSINESS, FINANCE | DECISIONS | DETERMINANTS | ALLOCATION | Pension plans | Pension plan funding | International accounting standards
Journal Article
Academy of Management Journal, ISSN 0001-4273, 10/2018, Volume 61, Issue 5, pp. 1848 - 1868
We develop a new explanation for why some organizations are relatively evenhanded, while others are more disparate, in allocating resources to subunits.... 
PERSONALITY | TOP MANAGEMENT | INTERNAL CAPITAL-MARKETS | POLITICAL ORIENTATION | MANAGEMENT | PERSPECTIVE | STRATEGY | EQUALITY | PAY | BUSINESS | INCENTIVES | DISTRIBUTIVE JUSTICE | Organizational behavior | Influence | Chief executive officers | Beliefs, opinions and attitudes | Analysis | Resource allocation
Journal Article
Academy of Management Journal, ISSN 0001-4273, 10/2018, Volume 61, Issue 5, p. 1848
We develop a new explanation for why some organizations are relatively evenhanded, while others are more disparate, in allocating resources to subunits.... 
Studies | Resource allocation | Values | Chief executive officers | Egalitarianism
Journal Article
Public Administration Review, ISSN 0033-3352, 01/2017, Volume 77, Issue 1, pp. 80 - 89
Although social equity has been a formal pillar of public administration for decades, identifying mechanisms through which public officials inadvertently... 
PUBLIC ADMINISTRATION | SCHOOL PERFORMANCE | EVIL | INDICATORS | PROVERBS | Equality | Social aspects | Public administration | Methods | Socioeconomic status | Principals | Segregation | Government | Public officials | Equity | Bureaucracy | Discretion | Studies | Students | Allocation | Socioeconomic factors | Administrative discretion | Schools | Habits
Journal Article
EUROPEAN UNION POLITICS, ISSN 1465-1165, 06/2019, Volume 20, Issue 2, pp. 239 - 260
The European Parliament organizes its legislative activities along two chains of delegation to the rapporteurs - one institutional, one partisan. We analyze... 
party groups | POLITICS | POWER | TRILOGUES | REPORT ALLOCATION | IMPACT | POLITICAL SCIENCE | CO-DECISION | ASSIGNMENT | European Parliament | Coordinators | delegation | EARLY AGREEMENTS | CODECISION | rapporteurs
Journal Article
Journal of Financial Intermediation, ISSN 1042-9573, 2011, Volume 20, Issue 4, pp. 530 - 561
Bookbuilding, the dominant offering mechanism for IPOs, is controversial because of the power it gives underwriters over IPO allocations. Critics argue that... 
IPO | Auctions | Bidding | Investment banking | Allocation | Bookbuilding | INITIAL PUBLIC OFFERINGS | ENDOGENOUS ENTRY | PARTIAL ADJUSTMENT | MARKETS | BUSINESS, FINANCE | INVESTORS | ORDER BOOK | STRATEGIC ALLOCATION | IPO Bookbuilding Allocation Bidding Auctions Investment banking | Analysis | Going public (Securities) | Studies | Allocations | Underwriting | Initial public offerings
Journal Article
Journal of Pension Economics and Finance, ISSN 1474-7472, 07/2015, Volume 14, Issue 3, pp. 266 - 292
Following the research approach of Hann et al. (2007), this study investigates how discretion in the determination of the defined benefit obligation (DBO) is... 
pension accounting | Defined benefit obligation | value relevance | managerial discretion | IAS 19 | Germany | EARNINGS MANAGEMENT | INFORMATION | UNIFORMITY | ASSET | PENSION | ALLOCATION | BUSINESS, FINANCE | DISCLOSURE | ECONOMICS | Studies | Defined benefit plans | Financial reporting | International Financial Reporting Standards
Journal Article
The Accounting Review, ISSN 0001-4826, 11/2010, Volume 85, Issue 6, pp. 1861 - 1886
In a setting in which corporate headquarters dictates total sales targets, we study how supervisors allocate sales targets to individual stores. Specifically,... 
Direct sales | Mail services | Relative profitability | Employee supervision | Cost of sales | Business management | Principal place of business | Sales strategies | Sales management | Fairness | Practice | Store managers | Goal setting | Methods | Studies | Organizational behavior | Allocations | Risk management | Supervisors | Compensation
Journal Article
European Political Science, ISSN 1680-4333, 12/2017, Volume 16, Issue 4, pp. 489 - 501
This article explores processes of coalition governance in foreign policy. Specifically, it argues that such processes are shaped by two interrelated... 
coalition governance | policy discretion | foreign policy | decision-making | portfolio allocation | AGREEMENTS | POLITICS | PARTNERS | MINISTERS | POLITICAL SCIENCE | EUROPEAN PARLIAMENTARY DEMOCRACIES | NETHERLANDS | GOVERNMENTS | Policy making | Governance | Decision making | Coalitions | Discretion | Foreign policy
Journal Article
Organization Studies, ISSN 0170-8406, 9/2018, Volume 39, Issue 9, pp. 1277 - 1298
Organizations tasked with allocating limited resources face obvious distributive dilemmas. Allocative rules – when applied universally – seek to limit the... 
inequality | institutional theory | discretion | boundary work | equity | SYSTEM | MANAGEMENT | AFFIRMATIVE-ACTION | STRATEGY | POWER | INSTITUTIONAL WORK | STREET-LEVEL BUREAUCRACY | ORGANIZATIONS | DISTRIBUTIVE JUSTICE | Allocations | Organization theory | Social services | Inequality
Journal Article
Journal of Corporate Finance, ISSN 0929-1199, 12/2017, Volume 47, pp. 253 - 268
Using a regime change setting, this paper examines whether investors flip less in bookbuilding than in auction initial public offerings (IPOs). Based on... 
Flipping | IPO | Auction | Indian IPOs | Bookbuilding | Allocation discretion | INITIAL PUBLIC OFFERINGS | UNDERWRITER | MARKET | PRICE | RETURNS | ALLOCATION | BUSINESS, FINANCE | Going public (Securities)
Journal Article
West European Politics, ISSN 0140-2382, 05/2018, Volume 41, Issue 3, pp. 779 - 802
Journal Article
The Political Quarterly, ISSN 0032-3179, 10/2018, Volume 89, Issue 4, pp. 725 - 727
The remedies provided in Prosperity and Justice: a Plan for the New Economy are less convincing than its diagnosis. It entails a substantial shift back towards... 
state | productivity | government failure | interventionism | industrial strategy | POLITICAL SCIENCE | Justice | Economists | Discretion | Industrial policy | Economic development | Resource allocation
Journal Article
Journal of Business Ethics, ISSN 0167-4544, 4/2019, Volume 156, Issue 1, pp. 155 - 171
Journal Article
Journal of Modern African Studies, ISSN 0022-278X, 03/2017, Volume 55, Issue 1, pp. 29 - 53
When would politicians reduce or eliminate their own discretion in the distribution of valued benefits to voters? I argue that the answer lies in the extent of... 
AFRICA | VOTERS | GAME | AREA STUDIES | MACHINE POLITICS | MODEL | Legislators | Politicians | Partisanship | Resource allocation | Voters | Politics | Discretion | Political parties | Investment
Journal Article
Journal of Politics, ISSN 0022-3816, 10/2016, Volume 78, Issue 4, pp. 1032 - 1044
How can elected officials induce bureaucrats to invest in acquiring the expertise necessary to provide high-quality public services? To address this question,... 
POLITICAL CONTROL | IDEOLOGY | discretion | administration | INFORMATION | INCENTIVES | expertise | AGENCIES | POLICY | performance | DECISION-MAKING | POLITICAL SCIENCE | bureaucracy | PERFORMANCE MANAGEMENT | GOVERNMENT | School principals | Allocation | Principals | Bureaucrats | Public officials | Public services | Governance | Preferences | Information | Discretion | Social services
Journal Article
Journal of Public Economics, ISSN 0047-2727, 06/2019, Volume 174, pp. 76 - 92
This paper studies optimal fiscal limits in the context of a simple political economy model. A politician chooses the level of taxation for a representative... 
Political economy | Tax limits | Fiscal policy | POLITICAL-ECONOMY | INFORMATION | BUDGET RULES | VOTERS | INSTITUTIONS | RESOURCE-ALLOCATION | DISCRETION | PROPERTY-TAX LIMITATION | MASSACHUSETTS | ECONOMICS | Political aspects | Analysis
Journal Article
JOURNAL OF PUBLIC ADMINISTRATION RESEARCH AND THEORY, ISSN 1053-1858, 07/2016, Volume 26, Issue 3, pp. 461 - 474
Agency structure can shape agency independence in two ways. First, it can insulate agencies from policy demands from political overseers in Congress and the... 
POLITICAL CONTROL | POLICY | BUREAUCRACY | DESIGN | DISCRETION | INFORMATION | ADMINISTRATIVE PROCEDURES | PUBLIC ADMINISTRATION | PORK BARREL | CONGRESSIONAL ELECTIONS | ALLOCATION | Expenditures, Public | Administrative agencies | Management | Laws, regulations and rules | Analysis | Public health
Journal Article