Capital Budgeting in a Multidivisional Firm

Journal of Accounting, Auditing & Finance

Volumn 11, Issue 4, 1996, Pages 519-533

  Arya, Anil ^a   Young, Richard A ^a   Glover, Jonathan ^b  

^a OHIO STATE UNIVERSITY   (United States)

^b CARNEGIE MELLON UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84997895766     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X9601100401     Document Type: Article

References (21)

1. Amershi A., Cheng P. 1988. “Implementable Equilibria in Accounting Contexts: An Exploratory Study”. Contemporary Accounting Research (Spring): 515-563.
2. Antle R. 1982. “The Auditor as an Economic Agent”. Journal of Accounting Research, 20 (Autumn): 503-527.
3. Antle R., Eppen G. 1985. “Capital Rationing and Organizational Slack in Capital Budgeting”. Management Science, 31 (February): 163-174.
4. Antle R., Fellingham J. 1990. “Resource Rationing and Organizational Slack in a Two-Period Model”. Journal of Accounting Research, 28 (Spring): 1-24.
5. Arya A., Glover J. 1995. “A Simple Forecasting Mechanism for Moral Hazard Settings”. Journal of Economic Theory, 66 (August): 507-521.
6. Balakrishnan R. 1995. “Rationing Resources among Multiple Divisions”. Journal of Accounting, Auditing, and Finance, 10 (Spring): 263-290.
7. Cremer J., McLean R. 1988. “Full Extraction of the Surplus in Bayesian and Dominant Strategy Auctions”. Econometrica, 56: 1247-1257.
8. Davidson S., Maher M., Stickney C., Weil R. 1985. Managerial Accounting. New York: Dryden Press.
9. Demski J., Sappington D. 1984. “Optimal Incentive Contracts with Multiple Agents”. Journal of Economic Theory, 33: 152-171.
10. Demski J., Sappington D., Spiller P. 1988. “Incentive Schemes with Multiple Agents and Bankruptcy Constraints”. Journal of Economic Theory, 44: 156-167.
11. Dixit A., Pindyck R. 1994. Investment under Uncertainty. Princeton: Princeton University Press.
12. Fellingham J., Young R. 1990. “The Value of Self-Reported Costs in Repeated Investment Decisions”. The Accounting Review, 65 (October): 837-856.
13. Fudenberg D., Tirole J. 1991. Game Theory. Cambridge: MIT Press.
14. Hilton R. 1991. Managerial Accounting. New York: McGraw-Hill.
15. Horngren C., Foster G. 1991. Cost Accounting. Englewood Cliffs, N.J.: Prentice-Hall.
16. Ijiri Y. 1975. Theory of Accounting Measurement. Sarasota: AAA.
17. Kerschbamer R. 1994. “Destroying the ‘Pretending’ Equilibria in the Demski-Sappington-Spiller Model”. Journal of Economic Theory, 62: 230-237.
18. Luenberger D. 1993. Introduction to Linear and Nonlinear Programming. Reading, Mass.: Addison Wesley.
19. Mookherjee D., Reichelstein S. 1992. “Dominant Strategy Implementation of Bayesian Incentive Compatible Allocation Rules”. Journal of Economic Theory, 60: 161-192.
20. Myerson R. 1979. “Incentive Compatibility and the Bargaining Problem”. Econometrica, 47: 61-74.
21. Sappington D. 1983. “Limited Liability Contracts Between Principal and Agent”. Journal of Economic Theory, 29: 1-21.