Results 131 to 140 of about 1,294 (260)

PENGARUH ASIMETRI INFORMASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN BUDGETARY SLACK [PDF]

, 2014
2014Pengaruh Asimetri Informasi Terhadap Hubungan Antara \ud Partisipasi Anggaran dengan Budgetary Slack \ud \ud The Influence of Information Asymmetry on the Relation \ud between Budgetary Participation and Budgetary Slack \ud \ud Haerani \ud Grace ...
HAERANI, -
core  

CFO overconfidence, environmental violations, and firm performance. The moderating role of constituency statutes

European Management Review, EarlyView.
Abstract This study examines the relationship between Chief Financial Officer (CFO) overconfidence and firm performance through the lens of environmental violations and constituency statutes. Drawing on stakeholder and upper echelons theories, we find that firms with overconfident CFOs are more likely to commit environmental violations, which ...
Panagiotis Andrikopoulos, Shee‐Yee Khoo, Patrycja Klusak, Yurtsev Uymaz, Huong Vu   +4 more
wiley   +1 more source

Can Coercive Vertical Consolidation Improve the Financial Condition of Local Authorities?

Financial Accountability &Management, EarlyView.
ABSTRACT Vertical consolidation of small local authorities providing neighborhood services and large authorities providing strategic services into unitary authorities is assumed to improve financial condition by creating new economies of scale and scope.
Rhys Andrews, Dennis De Widt
wiley   +1 more source

Comprehensive Framework for Controlling Budgetary Slack in Governmental Agencies via Strategic Management Accounting

برنامه‌ریزی و بودجه, 2020
The budgeting control system is one of the most important management control systems. The relation between budget and management control mechanism underlies the concept of budgetary slack, which is expressed as a consequence of strict budgeting or lack ...
Mohammad Namazi, Gholamreza Rezaei
doaj  

Continuous Feedback for Data‐Driven Organisational Change: Implementing OTTO's Digital Heartbeat

Information Systems Journal, EarlyView.
ABSTRACT Organisations implementing change initiatives routinely fail to maintain alignment between strategic intent and daily operations, detect emerging issues early or build sustainable data habits for continuous improvement. This paper examines how organisations can address these challenges through high frequency, data‐driven feedback systems that ...
Benjamin van Giffen, Michael Müller‐Wünsch, Yves Stalgies, Joe Peppard, Walter Brenner   +4 more
wiley   +1 more source

Systematic flaws: uncovering biases and replicability challenges in literature reviews on efficiency of education

International Transactions in Operational Research, EarlyView.
Abstract Literature reviews published in peer‐reviewed journals are a prime source of general reference, as their validity and reliability are usually undisputed. This paper aims to raise awareness on biases and replicability challenges widely spread across literature reviews, using the field of efficiency of education as an example.
Juan Malagon, Carla Haelermans
wiley   +1 more source

Optimal Healthcare Contracts: Theory and Empirical Evidence

Journal of Economics &Management Strategy, EarlyView.
ABSTRACT In this paper, we investigate the contracts offered by a large healthcare purchaser to health service providers. Contracts are based on the DRG principle that all hospitalizations in a diagnosis group are reimbursed at the same rate. This principle is relaxed in practice, as in several cases, the amount reimbursed within each DRG exhibits ...
Paolo Berta, Gianni De Fraja, Stefano Verzillo   +2 more
wiley   +1 more source

Asimetri Informasi dan Budgetary Slack (Studi pada Pemerintah Kabupaten Dompu) [PDF]

, 2017
This study aims to examine the effect of informationa asymetry towards budgetary slack at Dompu District Local Goverment. The population is all of structural officials at SKPD of Dompu Disctrict Local Goverment.
Effendy, L. (Lukman)
core  

Reducing budgetary slack through government internal control system: insights from structural equation modelling and artificial neural network approach

Journal of Accounting and Investment
Research aims: This study investigates the important role of Government Internal Control System (GICS) elements in reducing budgetary slack in Public Higher Education Institutions (HEIs).
Fara Fitriyani, Dwi Ratmono
doaj   +1 more source

Monetary and Macroprudential Policies under Dollar‐Denominated Foreign Debt

Journal of Money, Credit and Banking, EarlyView.
Abstract This paper studies monetary and macroprudential policies in a small open economy that borrows from abroad in foreign currency. The model features a novel mechanism in which exchange rate depreciation triggered by a borrowing constraint is amplified through balance of payments adjustments, increasing the real burden of foreign debt and causing ...
HIDEHIKO MATSUMOTO
wiley   +1 more source