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Capital rationing, competition, and misrepresentation in budget forecasts
16 references·15 citing·51 second hop
Capital rationing, competition, and misrepresentation in budget forecasts (2011)Capital rationing, competition, and misre…The Dishonesty of Honest People: A Theory of Self-Concept Maintenance (2008)The Dishonesty of Honest Peop…The Economic Institutions of Capitalism. Firms, Markets, Relational Contracting (2007)The Economic Institutions of …Deception: The Role of Consequences (2005)Deception: The Role of Conseq…Does Competition Destroy Ethical Behavior? (2004)Does Competition Destroy Ethi…Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain* (2004)Accounting for Flexibility an…The Optimal Allocation of Prizes in Contests (2001)The Optimal Allocation of Pri…Honesty in Managerial Reporting (2001)Honesty in Managerial Reporti…Organizational Citizenship Behaviors: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research (2000)Organizational Citizenship Be…Wage Rigidity in a Competitive Incomplete Contract Market (1999)Wage Rigidity in a Competitiv…Overconfidence and Excess Entry: An Experimental Approach (1999)Overconfidence and Excess Ent…Two Types of Bureaucracy: Enabling and Coercive (1996)Two Types of Bureaucracy: Ena…Managerial Economics and Organizational Architecture (1996)Managerial Economics and Orga…Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal (1994)Levers of Control: How Manage…Tournaments and Piece Rates: An Experimental Study (1987)Tournaments and Piece Rates: …Capital Rationing and Organizational Slack in Capital Budgeting (1985)Capital Rationing and Organiz…Lying: Moral Choice in Public and Private Life (1979)Lying: Moral Choice in Public…The effect of systems of management controls on honesty in managerial reporting (2022)The effect of systems of mana…Considerations of sustainability in capital budgeting decision-making (2021)Considerations of sustainabil…The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study (2019)The Use of Forecast Accuracy …Why don't people lie? 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References

  • 2000Organizational Citizenship Behaviors: A Critical Review of the Theoretical and Empirical Literature and Suggestions for Future Research5,889 cited
  • 2008The Dishonesty of Honest People: A Theory of Self-Concept Maintenance2,874 cited
  • 2007The Economic Institutions of Capitalism. Firms, Markets, Relational Contracting2,440 cited
  • 1999Overconfidence and Excess Entry: An Experimental Approach2,226 cited
  • 1996Two Types of Bureaucracy: Enabling and Coercive2,190 cited
  • 1994Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal2,004 cited
  • 2005Deception: The Role of Consequences1,732 cited
  • 1979Lying: Moral Choice in Public and Private Life1,305 cited
  • 2001The Optimal Allocation of Prizes in Contests867 cited
  • 2004Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*674 cited
  • 2004Does Competition Destroy Ethical Behavior?624 cited
  • 1999Wage Rigidity in a Competitive Incomplete Contract Market534 cited
  • 1996Managerial Economics and Organizational Architecture525 cited
  • 1987Tournaments and Piece Rates: An Experimental Study496 cited
  • 1985Capital Rationing and Organizational Slack in Capital Budgeting

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450 cited
  • 2001Honesty in Managerial Reporting443 cited
  • Cited by

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    • 2018Why don't people lie? Negative affect intensity and preferences for honesty in budgetary reporting41 cited
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    • 2019The Use of Forecast Accuracy Indicators to Improve Planning Quality: Insights from a Case Study36 cited
    • 2015Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting32 cited
    • 2017Dysfunctional Behavior in Organizations: Insights from the Management Control Literature28 cited
    • 2014Honesty in managerial reporting: How competition affects the benefits and costs of lying26 cited
    • 2015Barriers to Knowledge Creation in Management Accounting Research25 cited
    • 2015Cost Estimates, Cost Overruns, and Project Continuation Decisions24 cited
    • 2021Considerations of sustainability in capital budgeting decision-making20 cited
    • 2016Sabotage in Capital Budgeting: The Effects of Control and Honesty on Investment Decisions19 cited
    • 2022The effect of systems of management controls on honesty in managerial reporting16 cited
    • 2015The construction of persuasiveness of self-assessment-based post-completion auditing reports15 cited