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Manipulation of Performance Measures

Abstract

The scale measures the extent to which managers manipulate budgetary data.

Keywords

Exploratory Factor Analysis Current Period Future Period Financial Control Line Position 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

  1. Merchant, K. A. (1990): The Effects of Financial Controls on Data Manipulation and Management Myopia, in: Accounting, Organizations and Society, Vol. 15, pp. 297–313.CrossRefGoogle Scholar

Copyright information

© Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden 2007

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