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The unintended consequences of headquarters' involvement indecentralized transfer price negotiations : experimental evidence

Arnold, Markus C.; Elsinger, Florian; Rankin, Frederick W. - In: Management science : journal of the Institute for … 67 (2021) 12, pp. 7912-7931

Persistent link: https://www.econbiz.de/10012815794

The effect of superiors' exogenous constraints on budget negotiations

Arnold, Markus C. - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 31-57

Persistent link: https://www.econbiz.de/10010488134

Costly Budget Negotiations and Financial Distress : An Experimental Investigation

Arnold, Markus C. - 2016

Persistent link: https://www.econbiz.de/10013008551

Uncertainty and Information Asymmetry in Budget Negotiations

Arnold, Markus C. - 2012

Participative budgeting processes are an important element of management control systems in many firms. The literature on participative budgeting has studied the role of information asymmetry. However, prior contributions do not differentiate between superior uncertainty about future...

Persistent link: https://www.econbiz.de/10013101749