Real effects of tax uncertainty: Evidence from firm capital investments
This paper examines whether tax uncertainty can alter investment decisions, focusing
primarily on the timing of large capital investments. Empirically, we exploit the staggered …
primarily on the timing of large capital investments. Empirically, we exploit the staggered …
Flattening the organization: The effect of organizational reporting structure on budgeting effectiveness
RL Hannan, FW Rankin, KL Towry - Review of Accounting Studies, 2010 - Springer
This study investigates whether increasing a superior's span of control improves the
effectiveness of the budgeting process. We characterize the superior's utility function as …
effectiveness of the budgeting process. We characterize the superior's utility function as …
[图书][B] Konzern und Controlling
S Behringer, S Behringer - 2014 - Springer
Im deutschen Recht ist das Recht des Konzerns im Aktiengesetz (AktG) und im
Handelsgesetzbuch (HGB) definiert. In § 18 AktG findet sich die Legaldefinition des …
Handelsgesetzbuch (HGB) definiert. In § 18 AktG findet sich die Legaldefinition des …
Capital budgeting research and practice: The state of the art
DK Clancy, D Collins - Advances in management accounting, 2014 - emerald.com
Capital Budgeting Research and Practice: The State of the Art | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Capital …
journals Case studies Expert Briefings Open Access Publish with us Advanced search Capital …
Board bias, information, and investment efficiency
M Gregor, B Michaeli - Review of Accounting Studies, 2024 - Springer
We identify a novel force behind the benefit of misaligned preferences in corporate
governance. Our model entails a CEO who encounters a project and, after gathering …
governance. Our model entails a CEO who encounters a project and, after gathering …
Revisão da literatura sobre orçamento em cinco periódicos internacionais nos anos de 2000 até 2009
RESUMO O presente artigo analisou a produção científica na área de orçamento na
literatura internacional. O orçamento é uma combinação de fluxo de informação, processos …
literatura internacional. O orçamento é uma combinação de fluxo de informação, processos …
Incentives for innovation and centralized versus delegated capital budgeting
We study a setting wherein a divisional manager undertakes personally costly effort to
improve the profitability of an investment project. The manager's choice of innovation effort is …
improve the profitability of an investment project. The manager's choice of innovation effort is …
Managerial performance evaluation and real options
T Baldenius, AA Nezlobin… - The Accounting …, 2016 - publications.aaahq.org
In a dynamic setting with demand following a random process, we ask how investment and
operating decisions can be delegated to a manager with unknown time preferences. Only …
operating decisions can be delegated to a manager with unknown time preferences. Only …
Difficult cost goals and conflicting honesty incentives: The influence of decision responsibility
We experimentally examine the effects of difficult goals and controllability on managerial
honesty in a cost reporting setting. In our experiment, participants in the role of production …
honesty in a cost reporting setting. In our experiment, participants in the role of production …
The unicorn quest: Deriving empirical predictions from theory
We discuss Feng et al.(2024), which studies a dynamic model of delegated investment. The
paper provides novel insights into the optimal contract between a principal and an agent …
paper provides novel insights into the optimal contract between a principal and an agent …