Measuring the Spread of Budget Slack

19 Pages Posted: 12 Nov 2012

See all articles by Peter Dehong Wang

Peter Dehong Wang

Beijing Foreign Studies University

Jianbo Song

affiliation not provided to SSRN

Date Written: April 7, 2012

Abstract

Budget slack directly affects the validity of budget management. By leveraging the internal transfer mechanism, this article proposes an empirical model on budgetary fluctuation for forecasting the spread of the budget slack of company’s business units. This result provides material assistance on evaluating the rationale of the budget targets of company’s business units from empirical perspective.

Keywords: budget slack, budget target, spread

JEL Classification: M41, G30, J30

Suggested Citation

Wang, Dehong and Song, Jianbo, Measuring the Spread of Budget Slack (April 7, 2012). Available at SSRN: https://ssrn.com/abstract=2173755 or http://dx.doi.org/10.2139/ssrn.2173755

Dehong Wang (Contact Author)

Beijing Foreign Studies University ( email )

No.19 North Xisanhuan Avenue, Haidian District
Beijing, Beijing 100089
China

Jianbo Song

affiliation not provided to SSRN

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