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Capital Rationing and Organizational Slack in Capital Budgeting

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Cited by:

  1. Magni, Carlo Alberto, 2009. "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, vol. 198(1), pages 1-22, October.
  2. Ramji Balakrishnan, 1990. "The role of budgets and variances in repeated investment decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 105-122, September.
  3. Arleta Rasmußen, 2015. "Reporting behavior: a literature review of experimental studies," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 23(2), pages 283-311, June.
  4. Bernardo, Antonio E. & Cai, Hongbin & Luo, Jiang, 2001. "Capital budgeting and compensation with asymmetric information and moral hazard," Journal of Financial Economics, Elsevier, vol. 61(3), pages 311-344, September.
  5. Bing Han & David Hirshleifer & John C. Persons, 2009. "Promotion Tournaments and Capital Rationing," The Review of Financial Studies, Society for Financial Studies, vol. 22(1), pages 219-255, January.
  6. Anil Arya & Ram N. V. Ramanan, 2023. "Endogenizing Discretion in Disclosures," Management Science, INFORMS, vol. 69(6), pages 3730-3747, June.
  7. Qi Chen, 2003. "Cooperation in the Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 41(5), pages 775-796, December.
  8. Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D., 2008. "Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 164-198.
  9. Antle, Rick & Bogetoft, Peter & Stark, Andrew W., 2001. "Information systems, incentives and the timing of investments," Journal of Accounting and Public Policy, Elsevier, vol. 20(4-5), pages 267-294.
  10. Katrin Weiskirchner-Merten, 2020. "Interdependence, participation, and coordination in the budgeting process," Business Research, Springer;German Academic Association for Business Research, vol. 13(1), pages 247-274, April.
  11. STEPHEN J. DeCANIO, 1997. "Economic Modeling And The False Tradeoff Between Environmental Protection And Economic Growth," Contemporary Economic Policy, Western Economic Association International, vol. 15(4), pages 10-27, October.
  12. Cremers, M. & Huang, R. & Sautner, Z., 2009. "Understanding Internal Capital Markets and Corporate Policies," Discussion Paper 2009-47 S, Tilburg University, Center for Economic Research.
  13. Church, Bryan K. & Kuang, Xi (Jason) & Liu, Yuebing (Sarah), 2019. "The effects of measurement basis and slack benefits on honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 72(C), pages 74-84.
  14. Antonio E. Bernardo & Hongbin Cai & Jiang Luo, 2009. "Motivating Entrepreneurial Activity in a Firm," The Review of Financial Studies, Society for Financial Studies, vol. 22(3), pages 1089-1118, March.
  15. Magni, Carlo Alberto, 2010. "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, vol. 201(2), pages 505-519, March.
  16. Mitchell A. Farlee & John C. Fellingham & Richard A. Young, 1996. "Properties of Economic Income in a Private Information Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 401-422, September.
  17. Grenadier, Steven R. & Wang, Neng, 2005. "Investment timing, agency, and information," Journal of Financial Economics, Elsevier, vol. 75(3), pages 493-533, March.
  18. Harris, Milton & Raviv, Artur, 1998. "Capital budgeting and delegation," Journal of Financial Economics, Elsevier, vol. 50(3), pages 259-289, December.
  19. Martin, Patrick R., 2021. "Corporate social responsibility and capital budgeting," Accounting, Organizations and Society, Elsevier, vol. 92(C).
  20. Raul O. Chao & Stylianos Kavadias & Cheryl Gaimon, 2009. "Revenue Driven Resource Allocation: Funding Authority, Incentives, and New Product Development Portfolio Management," Management Science, INFORMS, vol. 55(9), pages 1556-1569, September.
  21. Jeremy C. Stein, 2002. "Information Production and Capital Allocation: Decentralized versus Hierarchical Firms," Journal of Finance, American Finance Association, vol. 57(5), pages 1891-1921, October.
  22. Church, Bryan K. & Hannan, R. Lynn & Kuang, Xi (Jason), 2012. "Shared interest and honesty in budget reporting," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 155-167.
  23. 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.
  24. John Christensen & Joel Demski, 1995. "Project selection and audited accrual measurement in a multi-task setting," European Accounting Review, Taylor & Francis Journals, vol. 4(3), pages 405-432.
  25. Olaf Kintzel & Christian Toll, 2022. "Company valuation and the nonlinear state marginal price vector model under agency conflicts," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 30(4), pages 1279-1305, December.
  26. Suresh Radhakrishnan & Bin Srinidhi, 2005. "Sharing Demand Information in a Value Chain: Implications for Pricing and Profitability," Review of Quantitative Finance and Accounting, Springer, vol. 24(1), pages 23-45, January.
  27. Schmidbauer, Eric, 2019. "Budget selection when agents compete," Journal of Economic Behavior & Organization, Elsevier, vol. 158(C), pages 255-268.
  28. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
  29. Kim, Doyoung, 2006. "Capital budgeting for new projects: On the role of auditing in information acquisition," Journal of Accounting and Economics, Elsevier, vol. 41(3), pages 257-270, September.
  30. Christian Laux, 2001. "Delegated Information Acquisition and Capital Budgeting: On the Separation of Project Evaluation and Project Management," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 157(4), pages 591-607, December.
  31. Fahad Khalil & Doyoung Kim & Jacques Lawarrée, 2013. "Contracts offered by bureaucrats," RAND Journal of Economics, RAND Corporation, vol. 44(4), pages 686-711, December.
  32. Arya kumar srustidhar Chand & Amit R k, 2015. "Capital rationing under perfect information," Economics Bulletin, AccessEcon, vol. 35(2), pages 878-884.
  33. Nolan Miller & Alexander Wagner & Richard Zeckhauser, 2013. "Solomonic separation: Risk decisions as productivity indicators," Journal of Risk and Uncertainty, Springer, vol. 46(3), pages 265-297, June.
  34. 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.
  35. Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh, 2013. "Debt, equity, and capital investment," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 291-310.
  36. Chittenden, Francis & Derregia, Mohsen, 2015. "Uncertainty, irreversibility and the use of ‘rules of thumb’ in capital budgeting," The British Accounting Review, Elsevier, vol. 47(3), pages 225-236.
  37. Jeffrey A. Yost, 1993. "Costly Communication and Delegation in Multiple‐Division Firms," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 2(4), pages 305-317, December.
  38. Ostermaier, Andreas, 2016. "Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145904, Verein für Socialpolitik / German Economic Association.
  39. Wulf, Julie, 2009. "Influence and inefficiency in the internal capital market," Journal of Economic Behavior & Organization, Elsevier, vol. 72(1), pages 305-321, October.
  40. Madhav V. Rajan & Stefan Reichelstein, 2004. "ANNIVERSARY ARTICLE: A Perspective on ÜAsymmetric Information, Incentives and Intrafirm Resource AllocationÝ," Management Science, INFORMS, vol. 50(12), pages 1615-1623, December.
  41. Julia Porter Liebeskind, 2000. "Internal Capital Markets: Benefits, Costs, and Organizational Arrangements," Organization Science, INFORMS, vol. 11(1), pages 58-76, February.
  42. Brüggen, Alexander & Luft, Joan, 2011. "Capital rationing, competition, and misrepresentation in budget forecasts," Accounting, Organizations and Society, Elsevier, vol. 36(7), pages 399-411.
  43. Ronald A. Dye & Sri S. Sridhar, 2003. "Investment Implications of Information Acquisition and Leakage," Management Science, INFORMS, vol. 49(6), pages 767-783, June.
  44. Martijn Cremers & Rocco Huang & Zacharias Sautner, 2008. "Internal Capital Markets and Corporate Politics in a Banking Group," Yale School of Management Working Papers amz2464, Yale School of Management, revised 01 Oct 2009.
  45. Clemens Löffler & Thomas Pfeiffer & Georg Schneider, 2013. "The irreversibility effect and agency conflicts," Theory and Decision, Springer, vol. 74(2), pages 219-239, February.
  46. Schreck, Philipp, 2015. "Honesty in managerial reporting: How competition affects the benefits and costs of lying," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 177-188.
  47. Anthony D. Nikias & Steven T. Schwartz & Richard A. Young, 2021. "The effect of information transparency on capital budgeting with privately informed agents: a short research note," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(2), pages 253-268, June.
  48. Sunil Dutta, 2008. "Managerial Expertise, Private Information, and Pay-Performance Sensitivity," Management Science, INFORMS, vol. 54(3), pages 429-442, March.
  49. 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.
  50. Sunil Dutta & Stefan Reichelstein, 2000. "Controlling Investment Decisions: Hurdle Rates and Intertemporal Cost Allocation," CESifo Working Paper Series 354, CESifo.
  51. Gatzer, Sebastian & Hoang, Daniel & Ruckes, Martin, 2014. "Internal capital markets and diversified firms: Theory and practice," Working Paper Series in Economics 64, Karlsruhe Institute of Technology (KIT), Department of Economics and Management.
  52. Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers 16-017, Harvard Business School, revised Jan 2018.
  53. Peter Bogetoft, 2000. "DEA and Activity Planning under Asymmetric Information," Journal of Productivity Analysis, Springer, vol. 13(1), pages 7-48, January.
  54. Volker Laux, 2017. "Supporting and Assessing Agents," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 995-1016, September.
  55. Markus Glaser & Florencio Lopez-De-Silanes & Zacharias Sautner, 2013. "Opening the Black Box: Internal Capital Markets and Managerial Power," Journal of Finance, American Finance Association, vol. 68(4), pages 1577-1631, August.
  56. Johan Walden, 2004. "Real Investments under Knightian Uncertainty," Yale School of Management Working Papers amz2496, Yale School of Management, revised 01 Apr 2004.
  57. 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.
  58. Rothkopf, Alexander & Pibernik, Richard, 2016. "Maverick buying: Eliminate, participate, leverage?," International Journal of Production Economics, Elsevier, vol. 179(C), pages 77-89.
  59. Markus Brunner & Andreas Ostermaier, 2019. "Peer Influence on Managerial Honesty: The Role of Transparency and Expectations," Journal of Business Ethics, Springer, vol. 154(1), pages 127-145, January.
  60. Szu-Wen Chou, 2002. "Flattened Resource Allocation, Hierarch Design and the Boundaries of the Firm," Levine's Working Paper Archive 618897000000000056, David K. Levine.
  61. Janne O. Y. Chung & Sylvia H. Hsu, 2017. "The Effect of Cognitive Moral Development on Honesty in Managerial Reporting," Journal of Business Ethics, Springer, vol. 145(3), pages 563-575, October.
  62. Bogetoft, Peter & Jensen, Peter Max Friis & Olsen, Rene H., 1999. "The Advantage of Cooperatives under Asymmetric Cost Information," Unit of Economics Working Papers 24176, Royal Veterinary and Agricultural University, Food and Resource Economic Institute.
  63. Sureka, Riya & Kumar, Satish & Colombage, Sisira & Abedin, Mohammad Zoynul, 2022. "Five decades of research on capital budgeting – A systematic review and future research agenda," Research in International Business and Finance, Elsevier, vol. 60(C).
  64. Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2013. "Multistage Capital Budgeting for Shared Investments," Management Science, INFORMS, vol. 59(5), pages 1213-1228, May.
  65. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
  66. Kelly Huang & Brent Lao & Gregory McPhee, 2020. "Internal information quality and patent‐related innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 489-518, March.
  67. García, Diego, 2014. "Optimal contracts with privately informed agents and active principals," Journal of Corporate Finance, Elsevier, vol. 29(C), pages 695-709.
  68. Jeremy Hutchison-Krupat & Stylianos Kavadias, 2015. "Strategic Resource Allocation: Top-Down, Bottom-Up, and the Value of Strategic Buckets," Management Science, INFORMS, vol. 61(2), pages 391-412, February.
  69. Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2019. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Management Science, INFORMS, vol. 67(6), pages 2924-2945, June.
  70. Chen, Qi & Jiang, Wei, 2004. "Positive hurdle rates without asymmetric information," Finance Research Letters, Elsevier, vol. 1(2), pages 106-112, June.
  71. Anil Arya, 2002. "Synergy among Seemingly Independent Activities," Contemporary Accounting Research, John Wiley & Sons, vol. 19(3), pages 349-363, September.
  72. Hyoung-Goo Kang & Richard M. Burton & Will Mitchell, 2021. "How firm boundaries and relatedness jointly affect diversification value: trade-offs between governance and flexibility," Computational and Mathematical Organization Theory, Springer, vol. 27(1), pages 1-34, March.
  73. Roper, Andrew H. & Ruckes, Martin E., 2012. "Intertemporal capital budgeting," Journal of Banking & Finance, Elsevier, vol. 36(9), pages 2543-2551.
  74. Cremers, M. & Huang, R. & Sautner, Z., 2009. "Understanding Internal Capital Markets and Corporate Policies," Other publications TiSEM 7580e234-c4c4-464a-ac25-e, Tilburg University, School of Economics and Management.
  75. Ulf Schiller, 2001. "Vom Nutzen (un-)informierter Agenten: Eine informationsökonomische Betrachtung des Controllings," Schmalenbach Journal of Business Research, Springer, vol. 53(1), pages 3-19, February.
  76. Wagner, Alexander F. & Miller, Nolan H. & Zeckhauser, Richard J., 2006. "Screening budgets," Journal of Economic Behavior & Organization, Elsevier, vol. 61(3), pages 351-374, November.
  77. Kalu, Timothy Ch. U., 1999. "Capital budgeting under uncertainty: An extended goal programming approach," International Journal of Production Economics, Elsevier, vol. 58(3), pages 235-251, January.
  78. Reichelstein, Stefan J. & Dutta, Sunil, 2001. "Controlling Investment Decisions: Depreciation and Capital Charges," Research Papers 1722, Stanford University, Graduate School of Business.
  79. Sandro Brusco & Fausto Panunzi, 2020. "Internal financing, managerial compensation and multiple tasks," Annals of Finance, Springer, vol. 16(4), pages 501-527, December.
  80. O'Malley, Eoin & Scott, Susan & Sorrell, Steve, 2003. "Barriers to Energy Efficiency: Evidence from Selected Sectors," Research Series, Economic and Social Research Institute (ESRI), number PRS47, June.
  81. Bernardo, Antonio E. & Cai, Hongbin & Luo, Jiang, 2002. "Capital Budgeting in Multi-Division Firms: Information, Agency, and Incentives," University of California at Los Angeles, Anderson Graduate School of Management qt0779b20v, Anderson Graduate School of Management, UCLA.
  82. Stanley Baiman & Mirko S. Heinle & Richard Saouma, 2013. "Multistage Capital Budgeting with Delayed Consumption of Slack," Management Science, INFORMS, vol. 59(4), pages 869-881, April.
  83. Rick Antle & Peter Bogetoft & Andrew W. Stark, 1999. "Selection from Many Investments with Managerial Private Information," Contemporary Accounting Research, John Wiley & Sons, vol. 16(3), pages 397-418, September.
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