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Commitment issues in budgeting

Author

Listed:
  • Arya, A
  • Glover, J
  • Sivaramakrishnan, K

Abstract

No abstract is available for this item.

Suggested Citation

  • Arya, A & Glover, J & Sivaramakrishnan, K, 1997. "Commitment issues in budgeting," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 273-278.
    • Handle: RePEc:bla:joares:v:35:y:1997:i:2:p:273-278
    DOI: http://hdl.handle.net/10.2307/2491365
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    Citations

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    Cited by:

    1. Nikias, Anthony D. & Schwartz, Steven T. & Young, Richard A., 2009. "A note on bundling budgets to achieve management control," Journal of Accounting Education, Elsevier, vol. 27(3), pages 168-184.
    2. Thomas Pfeiffer, 2004. "The Value of Information in the Hold‐Up Problem," German Economic Review, Verein für Socialpolitik, vol. 5(2), pages 177-203, May.
    3. Jing Li & Lin Nan & Ran Zhao, 2018. "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, vol. 23(3), pages 1207-1240, September.
    4. Yim, Andrew, 2000. "Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless," MPRA Paper 27855, University Library of Munich, Germany.
    5. Wei Li, 2004. "Mind Changes in the Design of Reporting Protocols," Theory workshop papers 658612000000000085, UCLA Department of Economics.
    6. Arya, Anil & Mittendorf, Brian, 2004. "Benefits of a slanted view: a discussion of 'disclosure bias'," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 251-262, December.
    7. Dutta, Sunil & Fan, Qintao, 2012. "Incentives for innovation and centralized versus delegated capital budgeting," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 592-611.
    8. Friedman, Henry L. & Hughes, John S. & Michaeli, Beatrice, 2020. "Optimal reporting when additional information might arrive," Journal of Accounting and Economics, Elsevier, vol. 69(2).
    9. R. Lynn Hannan & Frederick W. Rankin & Kristy L. Towry, 2006. "The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 885-918, December.
    10. Clemens Löffler & Thomas Pfeiffer & Georg Schneider, 2013. "The irreversibility effect and agency conflicts," Theory and Decision, Springer, vol. 74(2), pages 219-239, February.
    11. Qintao Fan & Wei Li, 2018. "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, vol. 23(4), pages 1715-1753, December.
    12. Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
    13. Brink, Alisa G. & Coats, Jennifer C. & Rankin, Frederick W., 2018. "Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 89-105.

    More about this item

    Keywords

    Budgeting; Commitment issues; Information systems; Resource allocation;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General

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