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| Author: | Leone, A.J. Rock, S. |
| Title: | Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices |
| Journal: | Journal of Accounting & Economics
2002 : FEB, VOL. 33:1, p. 43-67 |
| Index terms: | BUDGET EARNINGS PERFORMANCE APPRAISAL |
| Freeterms: | RATCHET EFFECT |
| Language: | eng |
| Abstract: | In this paper, the authors investigate whether budgets ratchet. Using business-unit data from a large multinational corporation, they find evidence consistent with ratcheting where favorable budget variances result in performance budget increases that are large than decreases associated with unfavorable variances of the same magnitude. |
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