Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack
نویسندگان
چکیده
منابع مشابه
The effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
When evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. So, Senior Manager and Budget...
متن کاملthe effect of the budget slack creation and budget internal control by managers on maximization of utility function in budgetary participation
when evaluating of the senior manager’s performance is based on the achieving to budget and they have responsibility to report the capacity of resources which are in their part too; it is possible to create budget slack and effect on their performance evaluation by providing pessimistic and conservatively estimates or manipulated information of income and expenses. so, senior manager and budget...
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ژورنال
عنوان ژورنال: Advances in economics, business and management research
سال: 2021
ISSN: ['2352-5428']
DOI: https://doi.org/10.2991/aebmr.k.210416.032