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Capital rationing, competition, and misrepresentation in budget forecasts · Study

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ArticleCapital rationing, competition, and misrepresentation in budget forecasts

Alexander Brüggen2011

OA

Articlegreen2011

Capital rationing, competition, and misrepresentation in budget forecasts

Alexander Brüggen · Joan L. Luft

60 citations·0/0 files stored·Accounting Organizations and Society

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Accounting and Organizational Management Auditing, Earnings Management, Governance Experimental Behavioral Economics Studies

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References

2000Organizational Citizenship Behaviors: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research 2008The Dishonesty of Honest People: A Theory of Self-Concept Maintenance 2007The Economic Institutions of Capitalism. Firms, Markets, Relational Contracting 1999Overconfidence and Excess Entry: An Experimental Approach 1996Two Types of Bureaucracy: Enabling and Coercive 1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal 2005Deception: The Role of Consequences 1979Lying: Moral Choice in Public and Private Life

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2015How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting 2018The effects of measurement basis and slack benefits on honesty in budget reporting 2013Information Acquisition and Opportunistic Behavior in Managerial Reporting 2018Why don't people lie? Negative affect intensity and preferences for honesty in budgetary reporting 2018Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature

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2013Information Acquisition and Opportunistic Behavior in Managerial Reportingarticle · 10 shared references 2018Honesty in budgeting: a review of morality and control aspects in the budgetary slack literaturearticle · 10 shared references 2014Honesty in managerial reporting: How competition affects the benefits and costs of lyingarticle · 10 shared references 2006The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective*article · 9 shared references 2012Shared interest and honesty in budget reportingarticle · 9 shared references 2018Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting researcharticle · 9 shared references

Details

Year2011

Typearticle

Published2011-07-29

VenueAccounting Organizations and Society

ISSN-L0361-3682

Languageen

Citations60

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1016/j.aos.2011.05.002

openalex_workW2158579183

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2019The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study

2015Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting

2017Dysfunctional Behavior in Organizations: Insights from the Management Control Literature