Ratcheting and the role of relative target setting
Year of publication: |
2014
|
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Authors: | Aranda, Carmen ; Arellano, Javier ; Davila, Antonio |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 4, p. 1197-1226
|
Subject: | budget | budgeting process | ratcheting | target setting | management control | incentives | Prinzipal-Agent-Theorie | Agency theory | Betriebliche Budgetierung | Corporate budgeting | USA | United States | Theorie | Theory | Anreiz | Incentives |
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