Cheng, Mandy M.; Schulz, Axel K-D; Booth, Peter - In: Accounting and Finance 49 (2009) 1, pp. 75-93
In this study, we examine two factors that impact managers' willingness to share private information during the project review stage of capital budgeting. Drawing on the cognitive dissonance theory and the agency theory, we find that both high perceived personal responsibility and the use of...