Addressing the dearth of studies on rolling budgets, we investigate how the importance of rolling budgets for various planning, control and evaluation reasons relate to a business unit's strategy and uncertainty, and report on the variation in these responses when partitioned into quarterly and...

We assess the use of bank loan information in predicting the timing to default. We use unique data on defaults in small and medium enterprises maintained by the Central Bank of Portugal which includes financial accounting and macroeconomic indicators, as well as non-financial information. The...

This investigation assesses the associations between strategy and experiences with activity based costing (ABC). Experience with ABC has two elements â processes and outcomes. The study considers strategy based process contingencies in relation to the decision to implement ABC, as well as the...