메뉴 건너뛰기




Volumn 51, Issue 4, 1996, Pages 1139-1174

The capital budgeting process: Incentives and information

(2)  Harris, Milton a   Raviv, Artur a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0039120675     PISSN: 00221082     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1540-6261.1996.tb04065.x     Document Type: Article
Times cited : (222)

References (29)
  • 1
    • 0003367892 scopus 로고
    • Capital rationing and organizational slack in capital budgeting
    • Antle, Rick, and Gary D. Eppen, 1985, Capital rationing and organizational slack in capital budgeting, Management Science 31, 163-174.
    • (1985) Management Science , vol.31 , pp. 163-174
    • Antle, R.1    Eppen, G.D.2
  • 2
    • 0002564019 scopus 로고
    • Resource rationing and organizational slack in a two-period model
    • Antle, Rick, and John Fellingham, 1990, Resource rationing and organizational slack in a two-period model, Journal of Accounting Research 28, 1-24.
    • (1990) Journal of Accounting Research , vol.28 , pp. 1-24
    • Antle, R.1    Fellingham, J.2
  • 3
    • 0000488209 scopus 로고
    • Pre-decision information and participative management control systems
    • Baiman, Stanley, and John H. Evans III, 1983, Pre-decision information and participative management control systems, Journal of Accounting Research 21, 371-395.
    • (1983) Journal of Accounting Research , vol.21 , pp. 371-395
    • Baiman, S.1    Evans J.H. III2
  • 5
    • 33745268062 scopus 로고
    • Samurai accountant: A theory of auditing and plunder
    • Border, Kim C., and Joel Sobel, 1987, Samurai accountant: A theory of auditing and plunder, Review of Economic Studies 54, 525-540.
    • (1987) Review of Economic Studies , vol.54 , pp. 525-540
    • Border, K.C.1    Sobel, J.2
  • 6
    • 38249029026 scopus 로고
    • Incentive schemes with multiple agents and bankruptcy constraints
    • Demski, Joel S., David E. M. Sappington, and Pablo T. Spiller, 1988, Incentive schemes with multiple agents and bankruptcy constraints, Journal of Economic Theory 44, 156-167.
    • (1988) Journal of Economic Theory , vol.44 , pp. 156-167
    • Demski, J.S.1    Sappington, D.E.M.2    Spiller, P.T.3
  • 7
    • 0011653474 scopus 로고
    • The value of self-reported costs in repeated investment decisions
    • Fellingham, John C., and Richard A. Young, 1990, The value of self-reported costs in repeated investment decisions, The Accounting Review 65, 837-856.
    • (1990) The Accounting Review , vol.65 , pp. 837-856
    • Fellingham, J.C.1    Young, R.A.2
  • 9
    • 0012599239 scopus 로고
    • A survey of capital budgeting techniques used by major U.S. Firms
    • Gittman, L. J., and J. R. Forrester, Jr., 1977, A survey of capital budgeting techniques used by major U.S. firms, Financial Management 6, 66-71.
    • (1977) Financial Management , vol.6 , pp. 66-71
    • Gittman, L.J.1    Forrester J.R., Jr.2
  • 10
    • 0004273564 scopus 로고
    • Oxford University Press, New York, NY
    • Harris, Milton, 1987. Dynamic Economic Analysis (Oxford University Press, New York, NY.).
    • (1987) Dynamic Economic Analysis
    • Harris, M.1
  • 11
    • 0001066590 scopus 로고
    • Asymmetric information, incentives, and intrafirm resource allocation
    • Harris, Milton, Charles H. Kriebel, and Artur Raviv, 1982, Asymmetric information, incentives, and intrafirm resource allocation, Management Science 28, 604-620.
    • (1982) Management Science , vol.28 , pp. 604-620
    • Harris, M.1    Kriebel, C.H.2    Raviv, A.3
  • 14
  • 15
    • 0001839733 scopus 로고
    • Executive effort and selection of risky projects
    • Lambert, Richard A., 1986, Executive effort and selection of risky projects, RAND Journal of Economics 17, 77-88.
    • (1986) RAND Journal of Economics , vol.17 , pp. 77-88
    • Lambert, R.A.1
  • 16
    • 0010078470 scopus 로고
    • Equilibria in budget participation
    • Magee, Robert, 1980, Equilibria in budget participation, Journal of Accounting Research 18, 551-573.
    • (1980) Journal of Accounting Research , vol.18 , pp. 551-573
    • Magee, R.1
  • 18
    • 0000216735 scopus 로고
    • Survey of capital budgeting: Theory and practice
    • Mao, J. C. T., 1970, Survey of capital budgeting: Theory and practice, Journal of Finance 25, 349-360.
    • (1970) Journal of Finance , vol.25 , pp. 349-360
    • Mao, J.C.T.1
  • 19
    • 0002648451 scopus 로고
    • Myopia, capital budgeting and decision making
    • Pinches, George E., 1982, Myopia, capital budgeting and decision making, Financial Management 11, 6-19.
    • (1982) Financial Management , vol.11 , pp. 6-19
    • Pinches, G.E.1
  • 20
    • 0002293839 scopus 로고
    • Capital choices: Changing the way America invests in industry
    • Porter, Michael, 1992, Capital choices: Changing the way America invests in industry, Journal of Applied Corporate Finance 5, 4-16.
    • (1992) Journal of Applied Corporate Finance , vol.5 , pp. 4-16
    • Porter, M.1
  • 22
    • 0001895849 scopus 로고
    • Capital budgeting practices of twelve large manufacturers
    • Winter
    • Ross, Marc, 1986, Capital budgeting practices of twelve large manufacturers, Financial Management 15, Winter, 15-22.
    • (1986) Financial Management , vol.15 , pp. 15-22
    • Ross, M.1
  • 23
    • 84977366126 scopus 로고
    • Survey and analysis of capital budgeting methods
    • Schall, Lawrence D., Gary L. Sundem, and William R. Geijsbeek, Jr., 1978, Survey and analysis of capital budgeting methods, Journal of Finance 33, 281-287.
    • (1978) Journal of Finance , vol.33 , pp. 281-287
    • Schall, L.D.1    Sundem, G.L.2    Geijsbeek W.R., Jr.3
  • 24
    • 84984487722 scopus 로고
    • Capital budgeting practices in large American firms: A retrospective analysis and synthesis
    • Scott, David F., Jr., and J. William Petty, II, 1984, Capital budgeting practices in large American firms: A retrospective analysis and synthesis, Financial Review 19, 111-123.
    • (1984) Financial Review , vol.19 , pp. 111-123
    • Scott D.F., Jr.1    Petty J.W. II2
  • 25
    • 84984455261 scopus 로고
    • A survey of multinational capital budgeting
    • Stanley, Marjorie T., and Stanley B. Block, 1984, A survey of multinational capital budgeting, Financial Review 19, 36-54.
    • (1984) Financial Review , vol.19 , pp. 36-54
    • Stanley, M.T.1    Block, S.B.2
  • 27
    • 84986532464 scopus 로고
    • Allocating capital among a firm's divisions: Hurdle rates vs. Budgets
    • Taggart, Robert A., Jr., 1987, Allocating capital among a firm's divisions: Hurdle rates vs. budgets, Journal of Financial Research 10, 177-190.
    • (1987) Journal of Financial Research , vol.10 , pp. 177-190
    • Taggart R.A., Jr.1
  • 28
    • 0001009283 scopus 로고
    • Investment "myopia" and the internal organization of capital allocation decisions
    • Thakor, Arjan V., 1990, Investment "myopia" and the internal organization of capital allocation decisions, Journal of Law, Economics, and Organization 6, 129-154.
    • (1990) Journal of Law, Economics, and Organization , vol.6 , pp. 129-154
    • Thakor, A.V.1
  • 29
    • 0009424011 scopus 로고
    • Optimal contracts and competitive markets with costly state verification
    • Townsend, R. M., 1979, Optimal contracts and competitive markets with costly state verification, Journal of Economic Theory 21, 265-293.
    • (1979) Journal of Economic Theory , vol.21 , pp. 265-293
    • Townsend, R.M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.