nisam našla primjer za upotrebu termina na hrv. (zato 'meduim condifence'), ali mislim da je to ok; evo primjera s linkom za objašnjenje na engl.:
Similar to Bergstresser and Philippon (2004), I use discretionary accruals to measure the extent to which executives manage earnings. Discretionary accruals are components of earnings used with great management bias to alter reported earnings. These accruals may be used by management to boost or smooth reported earnings. Further, the board of directors verifies the earnings report produced by management. Thus, I hypothesize that higher incentive based compensation for outside directors is associated with greater levels of discretionary accruals.
www.fma.org/Barcelona/Papers/DirectorCompensationandEarning...