Abstract-This study introduces an objective measurement of budgetary slack based on ex post measure of firm's annual budget achievability with the exclusion of earnings management through discretionary accruals rather than the traditional subjective measurement based on management's perceptions. Also, this study empirically examines the association between budgetary slack and its determinants under various budgetary slack measurements. This study uses data from survey questionnaires and data from the annual financial statements for the year ended 2009 of listed non-financial and non-rehabilitation companies in Thailand. The population covers 387 firms and there are 38 returned and usable questionnaires which is 10% response rate. Although the objective measurement of budgetary slack is statistically found to be positively related to the traditional subjective measurement, the suggested objective measurement is considered to be a superior one. Moreover, the association between budgetary slack and its determinants is relatively sensitive to the measurements of budgetary slack.Index Terms-Budget achievability, budgetary slack, discretionary accruals, earnings management.
This paper aimed to explore the determinant factors to affect the capability to innovate organization and used method to gather the data on agency of US. Foreign Missions in Thailand. The finding revealed that the survey from employees understood the concept of ISSN 1941-899X 2015 www.macrothink.org/jmr 562 innovation. In the quantitative section involved collecting data from 270 employees by questionnaire. The results showed mean of the factors to affect organizational innovativeness is rather high level, commitment to learning, Customer focus, management support, organizational structure, knowledge sharing, contingency reward. This implies that all factors were important and that organization is moving to innovative organization.
Journal of Management Research
Manuscript type: Research paper Research aims: This study investigates the effect of accounting knowledge and self-serving attribution bias on the voluntary disclosure of management earnings forecast. Design/Methodology/Approach: An experimental design is conducted with 58 business programme graduate students. The participants are placed into two groups: low accounting knowledge and high accounting knowledge. The two groups are then randomly assigned to either the internal or external attribution condition. Research findings: The results show that managers with high accounting knowledge are more likely to issue management earnings forecasts than those with low accounting knowledge. This study, however, indicates that the willingness to disclose management earnings forecasts is not dependent on the self-serving attribution.
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