Discretionary Choices Research Articles

THE INNOVATIVE IMPACT OF GENERATIVE ARTIFICIAL INTELLIGENCE ON DIGITAL BUSINESS TRANSFORMATION

In the context of intensifying competition and evolving market dynamics, the deployment of cutting-edge technologies has become not merely a discretionary choice, but an indispensable imperative for any enterprise aspiring to achieve successful growth. Generative artificial intelligence, with its substantial potential for automation, personalisation and optimisation of business processes, is emerging as a highly promising avenue of digital transformation. This study is dedicated to investigating approaches and delineating strategies for aligning generative artificial intelligence with the requirements of digital business transformation. The research examines the development of artificial intelligence, with a focus on symbolic artificial intelligence, machine learning, deep learning and generative artificial intelligence. In addition, it considers the impact of these developments on business processes. The article identifies the potential benefits and challenges associated with the adaptation of generative artificial intelligence to the needs of modern business, in the areas of marketing, sales and data analysis. The utilisation of diverse methodologies and techniques, including prompts, fine-tuning, and the incorporation of interactive guidance systems, can enhance the efficacy and precision of generative AI in a business setting, thereby facilitating optimal outcomes in a multitude of tasks. The authors put forth the proposition of employing generative artificial intelligence technology in conjunction with Retrieval-Augmented Generation, with the objective of enhancing the quality and relevance of responses to user queries. Additionally, they advocate for the utilisation of agents or orchestration tools to provide guidance to models. The successful implementation of generative artificial intelligence hinges on three key factors: the clear definition of objectives, the selection of suitable tools and technologies, and the assurance of managerial and staff support. The implementation of generative artificial intelligence will contribute to increased efficiency through the automation of routine tasks, enhanced competitiveness through personalisation and innovation, optimised cost structures that increase profitability, and expanded opportunities for research and development.

Benchmarking online food delivery applications against menu labelling laws: a cross-sectional observational analysis.

It is unknown how well menu labelling schemes that enforce the display of kilojoule (kJ) labelling at point-of-sale have been implemented on online food delivery (OFD) services in Australia. This study aimed to examine the prevalence of kJ labelling on the online menus of large food outlets with more than twenty locations in the state or fifty locations nationally. A secondary aim was to evaluate the nutritional quality of menu items on OFD from mid-sized outlets that have fewer locations than what is specified in the current scheme. Cross-sectional analysis. Prevalence of kJ labelling by large food outlets on OFD from August to September 2022 was examined. Proportion of discretionary ('junk food') items on menus from mid-sized outlets was assessed. Forty-three unique large food outlets on company (e.g. MyMacca's) and third party OFD (Uber Eats, Menulog, Deliveroo) within Sydney, Australia. Ninety-two mid-sized food outlets were analysed. N/A. On company OFD apps, 35 % (7/23) had complete kJ labelling for each menu item. In comparison, only 4·8 % (2/42), 5·3 % (2/38) and 3·6 % (1/28) of large outlets on Uber Eats, Menulog and Deliveroo had complete kJ labelling at all locations, respectively. Over three-quarters, 76·3 % (345/452) of menu items from mid-sized outlets were classified as discretionary. Kilojoule labelling was absent or incomplete on a high proportion of online menus. Mid-sized outlets have abundant discretionary choices and yet escape criteria for mandatory menu labelling laws. Our findings show the need to further monitor the implementation of nutrition policies on OFD.

Law and discretion in monetary policy and in the banking union: Complexity between high politics and administration

The controversy over the degree of judicial review of monetary policy decisions triggered by the contrasting Weiss judgments of the German Federal Constitutional Court and of the Court of Justice of the European Union invites an inquiry into the role of law in areas characterized by a high degree of political and technical complexity. This article singles out the structural conditions that qualify complexity in specific instances of decision-making: prognostic assessments, goal-oriented decisions, marked by uncertainty, legal indeterminacy, and discretion. These traits characterize both monetary policy decisions and some regulatory decisions taken within the banking union, such as the setting of minimum requirements for own funds and eligible liabilities (MREL) and the calculation of the leverage ratios of credit institutions (Livret A judgments). Irrespective of the very distinct formal-institutional legal frameworks of these two policy fields, in those conditions legality may be determined by the discretionary choices of the decision-maker. For this reason, they impact the court’s deployment of legal principles, namely proportionality and careful and impartial examination. This cross-sector comparison sheds light on the relative specificity of monetary policy, and leads to rejecting the transposition of a distinction between “high politics” and “ordinary administration” to EU law, as a means of both explaining and guiding different degrees of judicial review in conditions of complexity. The different constitutional relevance of monetary policy decisions and of “ordinary” banking supervision requires not a distinction that can rationalize judicial review, but a full consideration of the role that the law must have in supporting non-judicial accountability. judicial review of administrative discretion, complex technical and economic assessments, monetary policy, proportionality, banking union, principle of careful and impartial examination

Benefit of scar boost radiation following postmastectomy radiation in female breast cancer: a retrospective analysis

Background: The use of postmastectomy radiation (PMRT) as a standard of care for female breast cancer is well established, with scar boost radiation being a discretionary choice. However, the efficacy of scar boost radiation remains a subject of debate. Methods: A retrospective analysis was conducted from medical records of female patients diagnosed with breast cancer who have undergone PMRT from January 2012 to January 2015 at Srinagarind Hospital, Khon Kaen University. The primary endpoint was chest wall local control (LC), and the secondary endpoints were risk factors associated with chest wall local recurrence (LR), locoregional recurrence (LRR) and overall survival (OS). Results: A total of 549 female patient records were included. The median follow-up time was 21 months. 31.51% of patients received scar boost radiation. The majority of the patients had ductal carcinoma (98.5%) and were histologically graded as grade 2 (44.6%) or 3 (39.0%). The estimated 10-yr chest wall local control rate was 82.14% (95% CI 68.12 - 99.04%) in scar boost group versus 93.18% (95% CI 89.58 - 96.92%) in no scar boost groups. No significant differences between the two groups were found in LR (HR 0.87, 95% CI 0.35-2.19), LRR (HR 1.20, 95% CI 0.60-2.37), and OS (HR 1.05, 95% CI 0.09-11.54). Subset analysis showed that lobular carcinoma was associated with LR and LRR (HR 11.32, 95% CI 3.24-39.54 and HR 5.65, 95% CI 1.71-18.61) while positive supraclavicular node was associated with LRR (HR 4.51, 95% CI 1.37-14.79). Scar boost radiation also resulted in a higher frequency of skin toxicity (grade 1-3), skin fibrosis (grade 1), and radiation pneumonitis (grade 1). Conclusions: There is no evidence supporting that scar boost radiation following PMRT in female breast cancer patients is superior in chest wall LC. Scar boost radiation is also statistically significantly associated with increased toxicity.

Prioritizing exceptional social needs. Experimental evidence on the role of discrimination and client deservingness in public employees’ and citizens’ discretionary behavior

This study examines how public employees and citizens exercise administrative discretion in a dilemma. To identify and compare the moral reasoning underlying discretionary choices, we conducted a conjoint experiment among public employees, future civil servants, and lay citizens in Germany. In the conjoint, respondents were forced to prioritize between two equally eligible welfare claimants. Claimants’ profiles vary concerning attributes reflecting earned-deservingness (e.g., non-self-inflicted welfare dependency), need-deservingness (e.g., dependent children), and attributes that can be used for unlawful discrimination (e.g., nationality). While some signs of discrimination exist, need-deservingness is the most important factor shaping respondents’ prioritization choices. More importantly, we find no substantial differences in prioritization choices among public employees and citizens, indicating congruence in moral reasoning. From these findings, we conclude that efforts to reflect on national prejudices in the education of civil servants should be intensified, and a renewed emphasis on administrative ethics is required to equip public employees with the ability to make impartial yet balanced judgments in administrative dilemmas.

Corporate governance and shareholder-employee risk-shifting: Evidence from corporate pension plan sponsors

This study examines how corporate governance affects pension plan sponsors’ conflicting motives—risk-shifting vs. risk management—and their future pension funding status, R&D investments, and shareholder values. We focus on managers’ discretionary choices of expected rates of return on plan assets and discount rates for pension liabilities to capture risk-shifting motives and measure corporate governance quality through foreign equity ownership (strong monitoring) and stable equity ownership (weak monitoring). The evidence shows that well-governed firms use managerial risk-shifting to finance R&D and increase shareholder values. Risk-shifting by poorly-governed firms results in larger pension underfunding without increasing shareholder values.

The ‘judicial’ control of discretionary measures in banking and financial fields: the role of EU Courts (and Boards of Appeal)

Abstract 978 The paper aims at reflecting on the judicial control of the discretionary measures in banking and financial fields exercised by the EU Courts, as well as the ‘quasi-judicial’ control, in the same fields, exercised by the Boards of Appeal. Therefore, the present article firstly discusses the EU Courts’ general approach over discretionary acts, assessing the peculiarities of the cases related to decisions taken by banking authorities. Secondly, the papers assessesthe ‘new’ means of quasi-judicial accountability, i.e. SRB Appeal Panel and the ESAs JBoA, their jurisprudence vis-à-vis discretionary choices of EU banking authorities and whether and how their role could be enhanced for improving a greater accountability. Finally, the article discusses the possible evolution of EU Courts in reviewing banking law, particularly after the 2015-2019 Reforms of CJEU Statute (and those currently ongoing). 979

Choosing Beyond Compliance Over Dormancy: Corporate Response to India's Mandatory CSR Expenditure Law

ABSTRACTThis article examines whether firms engaged in high levels of voluntary CSR (corporate social responsibility) alter their strategic choices in response to detrimental public policy – specifically India's Companies Act (2013) that mandates qualifying firms to spend 2% of their three-year average net profits on CSR. Drawing on the concept of organizational dormancy, we argue that firm capabilities, political awareness, exposure to political pluralism, and ownership identity may explain choice heterogeneity among these firms. Our key and non-intuitive finding is that even in the absence of discretionary choice in determining optimal CSR expenditure, firms are less likely to choose dormancy and instead embrace and even surpass the stipulations of the law in their CSR contributions. Also, politically aware firms are more likely to opt for dormancy over compliance. Managerial and policy implications are discussed.

Diet modelling in the development of a healthy diet for the Ghanaian population

Diet modelling is one of the important steps in developing food-based dietary guidelines (FBDGs). However, this component remains uncommon in the FBDGs of many low-and middle-income countries. A diet modelling package (DietSolve) provided by the Food and Agriculture Organization (FAO) was used to formulate a healthy diet based on estimating the daily proportions of food groups that best meet the dietary goals established for the FBDGs for Ghana. Input data for the modelling included a list of commonly eaten foods across the agreed food groups, nutrient and energy content of the foods, current energy and nutrient consumption, and energy and nutrient constraints linked to the dietary goals, as determined by the FBDG multi-Sectoral Technical Task Team (MTTT). The modelling was based on assumptions and constraints including a total daily dietary energy target of 2000 kcal/day; the percentage contribution (energy targets) of the macronutrients as follows: carbohydrates (55-70%), protein (10-20 %), and fat (20-30%) to the total energy target; and calcium (1100 mg/day), iron (20 mg/day), and zinc (11 mg/day) constraints. The situation analysis and evidence review carried out as a prior step guided the diet modelling constraints. Energy contributions were also set for a serving of each food group. The final recommendations were based on food groups with each food group consisting of a variety of commonly consumed foods. The total weight of the optimized diet was estimated at 1514 g/day, including 144g/day of animal-source foods, 41.5g/day of discretionary choices, 226g/day of fruit, 227g/day of vegetables, 6g/day of healthy fats and oil, 198g/day of legumes, nuts, and seeds, and 672g/day of staples. This food group composition will provide an estimated 2639 kcal/day, a deviation of about 32% above the energy target set, made up of ~59% from carbohydrates, ~15% from protein and ~25% from fat, and meeting/exceeding the micronutrient targets set. The Optimised diet is healthier compared to the present dietary patterns of the population; its lower ASF component is known to impact less on the environment. Key words: Food-based dietary guidelines, linear programming, diet modelling, healthy diet, infood-graphic, Ghana

Discretionary Choice, Motivation, and the SUTVA

Discretionary Choice, Motivation, and the SUTVA

ՎԱՐՉԱԿԱՆ ԱԿՏԵՐԻ ՀՍԿՈՂՈՒԹՅԱՆ ՄԻՋԱԶԳԱՅԻՆ ՓՈՐՁԸ ԵՎ ԴՐԱ ՏԵՂԱՅՆԱՑՄԱՆ ՀՆԱՐԱՎՈՐՈՒԹՅՈՒՆՆԵՐԸ / INTERNATIONAL EXPERIENCE IN SUPERVISION OF ADMINISTRATIVE ACTS AND THE POSSIBILITIES OF ITS IMPLEMENTATION

The collapse of Soviet power in our country was followed by the process of implementing various legal institutions of other states with rich experience. It was no secret that the newly established and unprepared Armenia was unable to resolve issues in the country with its own legal resources, which were deepening every day and required priority attention. Meanwhile, during the same period, a number of Western countries already had a scientific, longterm and effective legal system, which the newly independent countries had to implement as quickly as possible in order to face the challenges and have a governance system suitable for a democratic state. However, the process of implementing the legal culture of a foreign state must be carried out carefully and take into account the national, cultural, religious and historical characteristics of a given country. Of course, the mechanical implementation of the practices of foreign institutions is fraught with a number of negative consequences. The article concludes that the applicability of administrative procedural rules to discretionary administrative acts is limited, especially to such types of discretion as “uncertain legal agreements” and “discretionary choice” (when the latter involves a meaningful assessment of factual circumstances). The way out of this situation is the modernization of judicial control and expansion of its subject matter, as well as the expansion of the depth of judicial control depending on the types of discretion, and the active application of the principle of jurisprudence (proportionality).

Ready to Rent: Administrative Decisions and Poverty Governance in the Housing Choice Voucher Program

Sociological studies of poverty governance investigate how state actors manage marginalized populations, regulate their participation in social institutions, and reform their behavior through systems of punishment and rewards. Research in this area considers a range of institutions involved in managing poverty, but it has largely ignored an institution omnipresent in the lives of the poor—public housing agencies (PHAs). Focusing on the Housing Choice Voucher program, the largest rental assistance program in the country, I examine discretionary choices made by PHAs that affect who gets access to rental assistance, how long clients have to wait, and what they must do to maintain their benefits. I ask how these administrative decisions create successive opportunities for state agencies to govern the poor. Drawing on interviews with agency officials, I describe a tripartite process of selecting market-ready households, engaging them in rituals of market formation, and utilizing market nudges to remind them of their responsibilities as market actors. This framework deepens sociological understandings of how local state agencies utilize discretionary choices in a resource-scarce, highly decentralized policy environment to evaluate, reform, and discipline the poor.

Unhealthy Food at Your Fingertips: Cross-Sectional Analysis of the Nutritional Quality of Restaurants and Takeaway Outlets on an Online Food Delivery Platform in New Zealand.

Online food delivery (OFD) platforms have become increasingly popular due to advanced technology, which is changing the way consumers purchase food prepared outside of the home. There is limited research investigating the healthiness of the digital food environment and its influence on consumer choice and dietary behaviours. This study is the first to examine the nutritional quality and marketing attributes of menu items from popular independent and franchise restaurants and takeaway outlets on New Zealand's market leading OFD platform (UberEATS®). A total of 374 popular independent and franchise restaurants and takeaway outlets were identified to form a database of complete menus and marketing attributes. All 25,877 menu items were classified into 38 food and beverage categories based on the Australian Dietary Guidelines. Of complete menus, 73.3% (18,955/25,877) were discretionary. Thirty-six percent (9419/25,877) were discretionary cereal-based mixed meals, the largest of the 38 categories. Discretionary menu items were more likely to be categorized as most popular (OR: 2.0, 95% CI 1.7-2.2), accompanied by a photo (OR: 1.7, 95% CI 1.6-1.8), and offered as a value bundle (OR: 4.6, 95% CI 3.2-6.8). Two of the three discretionary mixed meal categories were significantly less expensive than their healthier counterparts (p < 0.001). The overwhelming availability and promotion of discretionary choices offered by restaurants and takeaway outlets on OFD platforms have implications for public health policy. Further research to explore direct associations between nutritional quality and consumers' dietary choices is required.

Between structure and agency: the use of conditional welfare through the lens of social capital

ABSTRACT This article assumes that the theory of social capital can contribute to explaining some of the processes behind decision-making independence and the informal aspects of relationship in the implementation of social policies. To support this theoretical proposition by means of case-based empirical evidence, the article focuses on the implementation of the principle of welfare conditionality, which links the access to income support benefits on the acceptance of job search activities and training. Three comparative cases show that its implementation varies significantly in the different contexts: conditionality embodies a very weak principle in Barcelona, which is not applied in practice; in Lyon it has a symbolic function representing a formality that provides access to an unconditional right; in Gothenburg it is implemented as a stringent and effective proof of activation. Among the many institutional and structural factors that help explain these differences, the article shows that there are also specific forms of trust, group identity and mutual recognition that motivate civil servants’ agency and discretionary choices.

Towards healthier and more sustainable diets in the Australian context: comparison of current diets with the Australian Dietary Guidelines and the EAT-Lancet Planetary Health Diet

BackgroundThere is increasing focus on moving populations towards healthier and more environmentally sustainable dietary patterns. The Australian Dietary Guidelines provide dietary patterns that promote health and wellbeing. It is unclear how these guidelines align with the more recently published global recommendations of the EAT-Lancet Planetary Health Reference Diet, and how Australian diets compare to both sets of recommendations.MethodsData from one 24-h recall collected for the 2011–13 National Nutrition and Physical Activity Survey were analysed for 5,920 adults aged 19–50 years. Subgroups of this population were identified by diet quality and lower or higher consumption of foods often considered to be environmentally intensive (higher animal meat and dairy foods) or associated with healthiness (higher vegetables and lower discretionary choices). Food group and nutrient composition of Australian diets were compared to diets modelled on the Australian Dietary Guidelines and Planetary Health Reference Diet. The environmental impacts of diets were estimated using an index of combined metrics.ResultsCompared with the Planetary Health Reference Diet, the Australian Dietary Guidelines contained more servings of the vegetable, dairy and alternatives, fruit, and discretionary choices. The amount of meat and alternatives was higher in the Planetary Health Reference Diet than Australian Dietary Guidelines due to the inclusion of more plant-based meat alternatives. The average Australian diet contained two to almost four times the Australian Dietary Guidelines and Planetary Health Reference Diet maximum recommended intake of discretionary choices, and provided inadequate amounts of the vegetables, cereals, unsaturated fats and meats and alternatives food groups, primarily due to lower intakes of plant-based alternatives. The average Australian diet also contained less dairy and alternatives than the Australian Dietary Guidelines. In the average Australian diet, red meat and poultry contributed 73% to the total servings of meat and alternatives compared to 33% and 10% for the Australian Dietary Guidelines and Planetary Health Reference Diet respectively. The modelled Australian Dietary Guidelines diet met the relevant nutrient reference value for all 22 nutrients examined, whereas the Planetary Health Reference Diet contained an inadequate amount of calcium. The environmental impact scores of the Planetary Health Reference Diet and Australian Dietary Guidelines were 31% and 46% lower than the average Australian diet.ConclusionsSignificant changes are required for Australians’ dietary intake to align more closely with national and global dietary recommendations for health and environmental sustainability.

Internationalization of Business Schools and their Strategic Response to Institutional Complexity

Higher education institutions, and business schools, in particular, need to address diverse, and often ambiguous demands and expectations of multiple stakeholders. Most prior higher education internationalization studies implicitly assumed that cross-border normative and cognitive pressures would lead to isomorphic behavior, causing schools to pursue similar strategies. However, we suggest that schools’ strategic responses to institutionally complex sets of demands will vary since organizations have agency and different schools may sense complexity differently (e.g., as either threat or opportunity). We employed fuzzy set qualitative comparative analysis (fsQCA) in a sample of 31 business schools (20 from the USA and 11 from Brazil) to better understand the multiple combinations among organizational resources, choices, and experiences as conditions associated with the integration of international initiatives. We found that if institutional complexity, exacerbated by internationalization pressures if neutrally or positively framed, it contributes to the integration (or infusion) of internationalization initiatives regarding teaching, research, and service. Conversely, when negatively framed, institutional complexity may result in dispersed (or diffused) internationalization efforts. These findings highlight that business schools are not “hostages” of their environment but rather engage in discretionary choices and strategically respond to institutional complexity, advancing a more nuanced strategic management view.

Psychological distress and its association with intake of sugar-sweetened beverages, discretionary foods, and alcohol in women during the COVID-19 pandemic in Australia

ObjectivesThis study aimed to explore psychological distress, lifestyle, and demographic factors, as well as their relationship to discretionary choices in women of reproductive age during the coronavirus disease 2019 pandemic in Australia. MethodsReproductive-aged women (18–50 y) in Australia participated in a national online survey. Psychological distress score (using a validated 10-item Kessler Psychological Distress Scale questionnaire) was the primary exposure of interest, and key outcomes were frequencies of discretionary choices (sugar-sweetened beverages [SSBs], alcohol, and discretionary foods). Sociodemographic and physical activity data were also collected. Logistic regression was used to report adjusted odds ratio (aOR) and 95% confidence interval to predict SSBs (less than weekly; most days/daily), total discretionary foods (none/<2 times/d; ≥3 times/d), and alcohol use (never/less than monthly; most weeks/daily). ResultsA total of 1005 women were included in the study, of whom 40% had a high level of psychological distress. Women with high psychological distress (aOR: 1.96; 95% CI, 1.32–2.91) and those who gained weight during the pandemic (aOR: 1.71; 95% CI, 1.10–2.65) were more likely to consume discretionary foods ≥3 times/d. There was no association between psychological distress and SSB intake or alcohol; however, Australian, New Zealander, or Pacific Islander background (aOR: 1.68; 95% CI, 1.21–2.33) and more hours of sitting time (aOR: 1.88; 95% CI, 1.07–3.29) were associated with SSB consumption on most days/daily. Older age (aOR: 1.70; 95% CI, 1.00–2.89), higher household income (aOR: 1.44; 95% CI, 1.08–1.92), and moderate or high physical activity (aOR: 1.75; 95% CI, 1.10–2.80) were associated with alcohol intake on most weeks/daily. ConclusionsPublic health messaging to promote healthy eating should take into account the effect of psychological distress on health behavior. Messages aimed at maintaining a positive relationship between food intake and mental wellbeing, particularly among vulnerable groups, are warranted.

Anchoring the mission: A framework for understanding mission maintenance in professional service firms

Mission maintenance in professional service firms must balance the commercial and professional logics and prevent mission drift. Based on a case study of ‘auditing in action’ in a German professional service firm we argue that mission maintenance results from interactions between the practice and field level. We find that anchors on the field level target individuals’ discretionary choices by balancing competing demands from the commercial and professional logics on the practice level. Therefore, we identify anchoring as a central cross-level mechanism for maintaining the balance between routinizing for professional quality and ‘flexibilizing’ for efficiency on the practice level. With these findings we make two contributions to the literature: an analysis of how the field level can contribute to maintaining organisations’ missions in fields that have competing logics, and the identification of anchoring as a central mechanism to balance competing demands with the expectations of referent audiences on the field level.

Intergovernmental policy opportunities for childhood obesity prevention in Australia: Perspectives from senior officials.

BackgroundEarly childhood (from conception to five years) is a key life stage for interventions to prevent obesity. In the Australian Federation, policy responsibility for obesity prevention sits across all levels of government and several intergovernmental institutions, rendering a complicated policy space. There is a gap in our understanding of the role of intergovernmentalism in developing obesity prevention policy in Australia. Given the complexity of intergovernmental structures and initiatives influencing childhood obesity prevention policy, it is important to understand the perspectives of senior health officials within the bureaucracy of government who through their roles may be able to influence processes or new strategies.MethodsDocument analysis relating to obesity prevention in the intergovernmental context provided material support to the study. This analysis informed the interview guides for nine interviews with ten senior health department officials (one interview per jurisdiction).FindingsSeveral opportunities exist to support nutrition and obesity prevention in early childhood including marketing regulation (discretionary choices, breastmilk substitutes, commercial complementary foods and ‘toddler milks’) and supporting the early childhood education and care sector. This study found a widening structural gap to support national obesity policy in Australia. New public management strategies limit the ability of intergovernmental institutions to support coordination within and between governments to address complex issues such as obesity. Subnational informants perceived a gap in national leadership for obesity prevention, while a Commonwealth informant noted the commitment of the national government to partner with industry under a self-regulation model. In this gap, subnational leaders have pursued nationally consistent action to address obesity, including the development of a national obesity strategy as a bipartisan endeavour across jurisdictions. Public officials calculate the strategic possibilities of pursuing opportunities within state agendas but note the limited chances of structural change in the absence of national leadership and funding.

Discretionary choices of commercial banks in Bangladesh: an earnings management approach

ABSTRACT Purpose- The study aims to trace out the factors contributing to earnings management practices in the commercial banks of Bangladesh. Methodology- The study used secondary data sources from the published audited annual reports of 32(Thirty-Two) commercial banks of Bangladesh from the year 2005-2018 of 425 observations. The study conducted preliminary diagnoses like normality, unit root, and Granger causality test to identify the data's nature and response. Moreover, the study performed the heteroscedasticity test, autocorrelation test, and fixed and random effect of the model to confirm the output's accuracy. Based on the above statistical diagnosis, the study has selected Robust Least Square (RLS) regression model to show the practice of discretionary choices in the banking sector of Bangladesh. Following Kanagaretnam et al.’s (2003), this study also derived discretionary and non-discretionary accruals from loan loss provisions. Findings- This study considered several factors like bank size (SIZEit), loan to deposit ratio (L/DEPit), non-performing loan to previous year’s total loan ratio (NPLRit-1), changes in non-performing loan to current total loan ratio (∆NPL/TLit), and changes in total asset to total loan ratio (∆TA/TLit) to show the effects on banks’ earnings management. It is found that SIZEit, NPLRit-1, ∆NPL/TLit and ∆TA/TLit have a positive and significant (p&lt;0.01; p&lt;0.05) effect on Bank‘s discretionary choice. However, L/DEPit positively affects earnings management but is statistically insignificant. Conclusion- Despite being a legal tool, earnings management is often involved with the controversy of being an unethical practice. However, there has been a lot of research on tracing earnings management in corporate firms based on discretionary and non-discretionary accruals. The study contributes to the existing literature and tries to explain the role of discretionary accruals in banks performance mostly in the submerged economy. Along with identifying significant variables, the study has tried to explain the implication of these findings suggesting some crucial steps that may help reduce the practice of earnings management as earnings management distorts the banks' financial position or any firm and misleads the investors. Keywords: Earnings management, discretionary accruals, panel data, commercial banks, Bangladesh. JEL Codes: C22, C23, G21