메뉴 건너뛰기




Volumn 46, Issue 2, 2000, Pages 205-216

Capital budgeting, the hold-up problem, and information system design

Author keywords

[No Author keywords available]

Indexed keywords

COST BENEFIT ANALYSIS; MANAGEMENT INFORMATION SYSTEMS; PROJECT MANAGEMENT;

EID: 0343090904     PISSN: 00251909     EISSN: None     Source Type: Journal    
DOI: 10.1287/mnsc.46.2.205.11927     Document Type: Article
Times cited : (47)

References (40)
  • 1
    • 0002893643 scopus 로고    scopus 로고
    • Formal and real authority in organizations
    • Aghion, P., J. Tirole. 1997. Formal and real authority in organizations. J. Political Econom. 105 1-29.
    • (1997) J. Political Econom. , vol.105 , pp. 1-29
    • Aghion, P.1    Tirole, J.2
  • 2
    • 0003367892 scopus 로고
    • Capital rationing and organizational slack in capital budgeting
    • Antle, R., G. Eppen. 1985. Capital rationing and organizational slack in capital budgeting. Management Sci. 31 163-174.
    • (1985) Management Sci. , vol.31 , pp. 163-174
    • Antle, R.1    Eppen, G.2
  • 3
    • 0002564019 scopus 로고
    • Resource rationing and organizational slack in a two-period model
    • _, J. Fellingham. 1990. Resource rationing and organizational slack in a two-period model. J. Accounting Res. 28 1-24.
    • (1990) J. Accounting Res. , vol.28 , pp. 1-24
    • Fellingham, J.1
  • 4
    • 21344462439 scopus 로고
    • Information rents and preferences among information systems in a model of resource allocation
    • _, _. 1995. Information rents and preferences among information systems in a model of resource allocation. J. Accounting Res. 33 41-58.
    • (1995) J. Accounting Res. , vol.33 , pp. 41-58
  • 6
    • 0031286965 scopus 로고    scopus 로고
    • The interaction between decision and control problems and the value of information
    • _, _, _. 1997b. The interaction between decision and control problems and the value of information. Accounting Rev. 72 561-574.
    • (1997) Accounting Rev. , vol.72 , pp. 561-574
  • 7
    • 0010962008 scopus 로고
    • The evaluation and choice of internal information systems within a multi-person world
    • Baiman, S. 1975. The evaluation and choice of internal information systems within a multi-person world. J. Accounting Res. 13 1-15.
    • (1975) J. Accounting Res. , vol.13 , pp. 1-15
    • Baiman, S.1
  • 8
    • 21344455041 scopus 로고
    • Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights
    • _, M. Rajan. 1995. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. J. Accounting Res. 33 135-164.
    • (1995) J. Accounting Res. , vol.33 , pp. 135-164
    • Rajan, M.1
  • 10
    • 84888794803 scopus 로고
    • Arm's length relationships
    • Cremer, J. 1995. Arm's length relationships. Quart. J. Econom. 110 275-295.
    • (1995) Quart. J. Econom. , vol.110 , pp. 275-295
    • Cremer, J.1
  • 13
    • 38249039906 scopus 로고
    • On the timing of information release
    • _, D. Sappington. 1986. On the timing of information release. Inform. Econom. Policy 2 307-316.
    • (1986) Inform. Econom. Policy , vol.2 , pp. 307-316
    • Sappington, D.1
  • 14
    • 0039197818 scopus 로고
    • Specific investment under negotiated transfer pricing: An efficiency result
    • Edlin, A., S. Reichelstein. 1995. Specific investment under negotiated transfer pricing: An efficiency result. Accounting Rev. 70 275-291.
    • (1995) Accounting Rev. , vol.70 , pp. 275-291
    • Edlin, A.1    Reichelstein, S.2
  • 15
    • 0011653474 scopus 로고
    • The value of self-reported costs in repeated investment decisions
    • Fellingham, J., R. Young. 1990. The value of self-reported costs in repeated investment decisions. Accounting Rev. 65 837-856.
    • (1990) Accounting Rev. , vol.65 , pp. 837-856
    • Fellingham, J.1    Young, R.2
  • 16
    • 0001066590 scopus 로고
    • Asymmetric information, incentives and intrafirm resource allocation
    • Harris, M., C. Kriebel, A. Raviv. 1982. Asymmetric information, incentives and intrafirm resource allocation. Management Sci. 28 604-620.
    • (1982) Management Sci. , vol.28 , pp. 604-620
    • Harris, M.1    Kriebel, C.2    Raviv, A.3
  • 17
    • 0001073135 scopus 로고
    • The use of knowledge in society
    • Hayek, R. 1945. The use of knowledge in society. Amer. Econom. Rev. 35 1-18.
    • (1945) Amer. Econom. Rev. , vol.35 , pp. 1-18
    • Hayek, R.1
  • 18
    • 0001045210 scopus 로고
    • Moral hazard and verifiability: The effects of renegotiation in agency
    • Hermalin, B., M. Katz. 1991. Moral hazard and verifiability: The effects of renegotiation in agency. Econometrica 59 1735-1753.
    • (1991) Econometrica , vol.59 , pp. 1735-1753
    • Hermalin, B.1    Katz, M.2
  • 19
    • 0011562268 scopus 로고
    • On the accountability-based conceptual framework of accounting
    • Ijiri, Y. 1983. On the accountability-based conceptual framework of accounting. J. Accounting and Public Policy 2 75-81.
    • (1983) J. Accounting and Public Policy , vol.2 , pp. 75-81
    • Ijiri, Y.1
  • 20
    • 0001066475 scopus 로고
    • Agency costs of free cash flow, corporate finance, and takeovers
    • Jensen, M. 1986. Agency costs of free cash flow, corporate finance, and takeovers. Amer. Econom. Rev. 76 323-329.
    • (1986) Amer. Econom. Rev. , vol.76 , pp. 323-329
    • Jensen, M.1
  • 21
    • 0000366391 scopus 로고
    • Specific and general knowledge, and organizational structure
    • L. Werin and H. Wijkander, eds. Blackwell, Cambridge, MA
    • _, W. Meckling. 1992. Specific and general knowledge, and organizational structure. L. Werin and H. Wijkander, eds. Contract Economics. Blackwell, Cambridge, MA.
    • (1992) Contract Economics
    • Meckling, W.1
  • 23
    • 21844484757 scopus 로고
    • Preemptive investment with resalable capacity
    • Krishnan, M., L. Röller. 1993. Preemptive investment with resalable capacity. Rand J. Econom. 24 479-502.
    • (1993) Rand J. Econom. , vol.24 , pp. 479-502
    • Krishnan, M.1    Röller, L.2
  • 24
    • 0001839733 scopus 로고
    • Executive effort and selection of risky projects
    • Lambert, R. 1986. Executive effort and selection of risky projects. Rand J. Econom. 17 77-88.
    • (1986) Rand J. Econom. , vol.17 , pp. 77-88
    • Lambert, R.1
  • 25
    • 84954735142 scopus 로고
    • Organizational or frictional equilibria, X-efficiency, and the rate of innovation
    • Leibenstein, H. 1969. Organizational or frictional equilibria, X-efficiency, and the rate of innovation. Quart. J. Econom. 83 600-623.
    • (1969) Quart. J. Econom. , vol.83 , pp. 600-623
    • Leibenstein, H.1
  • 26
    • 0000711465 scopus 로고
    • Incentives for monitoring quality
    • Lewis, T., D. Sappington. 1991. Incentives for monitoring quality. Rand J. Econom. 22 370-384.
    • (1991) Rand J. Econom. , vol.22 , pp. 370-384
    • Lewis, T.1    Sappington, D.2
  • 29
    • 0040749115 scopus 로고
    • Hierarchical decentralization of incentive contracts
    • Melumad, N., D. Mookherjee, S. Reichelstein. 1995. Hierarchical decentralization of incentive contracts. Rand J. Econom. 26 654-672.
    • (1995) Rand J. Econom. , vol.26 , pp. 654-672
    • Melumad, N.1    Mookherjee, D.2    Reichelstein, S.3
  • 32
    • 0042158381 scopus 로고
    • Vertical integration and the strategic management of the enterprise
    • M. Aoki, B. Gustafsson, and O. Williamson, eds. Sage Publications, Newbury Park, CA
    • Riordan, M. 1990. Vertical integration and the strategic management of the enterprise. M. Aoki, B. Gustafsson, and O. Williamson, eds. The Firm as a Nexus of Treaties. Sage Publications, Newbury Park, CA.
    • (1990) The Firm As a Nexus of Treaties
    • Riordan, M.1
  • 33
    • 85037950851 scopus 로고    scopus 로고
    • Working Paper, University of California at Berkeley, Berkeley, CA
    • Sahay, S. 1997. Transfer pricing based on actual cost. Working Paper, University of California at Berkeley, Berkeley, CA.
    • (1997) Transfer Pricing Based on Actual Cost
    • Sahay, S.1
  • 34
    • 38249038735 scopus 로고
    • Commitment to regulatory bureaucracy
    • Sappington, D. 1986. Commitment to regulatory bureaucracy. Inform. Econom. Policy 2 243-258.
    • (1986) Inform. Econom. Policy , vol.2 , pp. 243-258
    • Sappington, D.1
  • 35
    • 84959810873 scopus 로고
    • A behavioral model of rational choice
    • Simon, H. 1955. A behavioral model of rational choice. Quart. J. Econom. 69 99-118.
    • (1955) Quart. J. Econom. , vol.69 , pp. 99-118
    • Simon, H.1
  • 36
    • 84934350231 scopus 로고
    • Procurement and renegotiation
    • Tirole, J. 1986. Procurement and renegotiation. J. Political Econom. 94 235-259.
    • (1986) J. Political Econom. , vol.94 , pp. 235-259
    • Tirole, J.1
  • 37
    • 0001976109 scopus 로고    scopus 로고
    • A model of cost-based transfer pricing
    • Vaysman, I. 1996. A model of cost-based transfer pricing. Rev. Accounting Stud. 1 73-108.
    • (1996) Rev. Accounting Stud. , vol.1 , pp. 73-108
    • Vaysman, I.1
  • 38
    • 0003313669 scopus 로고
    • A model of rational managerial behavior
    • R. Cyert and J. March, eds. Prentice-Hall, Englewood Cliffs, NJ
    • Williamson, O. 1963. A model of rational managerial behavior. R. Cyert and J. March, eds. A Behavioral Theory of the Firm. Prentice-Hall, Englewood Cliffs, NJ.
    • (1963) A Behavioral Theory of the Firm
    • Williamson, O.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.