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The joint effects of supervisor pay transparency and vertical pay dispersion on reporting honesty
Liu, Xiaotao; Tian, Yu; Zhang, Yue - In: Journal of management accounting research : JMAR 32 (2020) 3, pp. 179-192
Persistent link: https://www.econbiz.de/10012419049
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Budget depreciation: when budgeting early increases spending
Choe, Yuna; Kan, Christina - Think Forward Initiative - 2020
Persistent link: https://www.econbiz.de/10012321375
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Expected loss provisioning under upcoming IFRS 9 Impairment Standards : a new source of P&L volatility - can we tame it?
Reitgruber, Wolfgang - In: Journal of risk management in financial institutions 9 (2016) 4, pp. 332-343
Persistent link: https://www.econbiz.de/10011663073
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The use of a single budget or separate budgets for planning and performance evaluation
Arnold, Markus; Artz, Martin - In: Accounting, organizations and society : an … 73 (2019), pp. 50-67
Persistent link: https://www.econbiz.de/10011999415
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Debt authority and intentional overstatement of budgetary deficit : evidence from Chinese Provinces
An, Zhiyong; Hou, Yilin - In: International tax and public finance 27 (2020) 2, pp. 461-477
Persistent link: https://www.econbiz.de/10012226568
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Digitization of the budgeting process : determinants of the use of business analytics and its effect on satisfaction with the budgeting process
Bergmann, Mareike; Brück, Christian; Knauer, Thorsten; … - In: Journal of management control 31 (2020) 1/2, pp. 25-54
Persistent link: https://www.econbiz.de/10012228619
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The perception of budgeting in Czech firms : results of a survey
Dokulil, Jiří; Zlámalová, Jana; Popesko, Boris - In: Oeconomia Copernicana 8 (2017) 2, pp. 273-285
Persistent link: https://www.econbiz.de/10012228851
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Modern trends in management of the budget system
Bitoleuova, Yarkezhan; Aibossynova, Dina; Kabdullina, … - In: Serbian journal of management : an international … 15 (2020) 1, pp. 55-68
Persistent link: https://www.econbiz.de/10012253995
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A model for operational budgeting by the application of interpretive structural modelling approach : a case of Saipa Investment Group Co.
Vaez-Ghasemi, Mohsen; Taleghani, Mohammad; Shafieyan, Mohsen - In: International journal of process management and … 10 (2020) 3, pp. 397-418
Persistent link: https://www.econbiz.de/10012254510
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The folly of forecasting : the effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels
Brüggen, Alexander; Grabner, Isabella; Sedatole, Karen - 2020
Persistent link: https://www.econbiz.de/10012259272