Financial management includes all processes that build organizations' equity through accumulating assets in strategically important areas. The tactical aspects of financial management are budget deployment and monitoring. Budget deployment is the process of making sure that costs are fairly allocated. Budget monitoring addresses issues of effective uses and outcomes of resources. This article d...

Budget constraints are commonly considered in real decision frameworks; however, the literature has rarely addressed the design of contracts for supply chains with budget-constrained members and in which capital costs are considered. In this article, we study supply chain coordination of budget-constrained members when a financial market is unavailable. We propose a revenue-sharing-and-buy-back...

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...

information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. the manipulations generate agency costs. conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

introduction: the main goal of accounting systems and financial reporting of public sector is to provide the qualified information that can assist managers in performing their responsibility effectively. it can also assist them in making appropriate political, economic, and social decisions. method: this study evaluated the managers’ attitudes towards the quality of financial reports. forty nin...