Environment Uncertainty, Budgetary Slack and Firm Performance
碩士 === 中原大學 === 會計研究所 === 98 === This study examines the impacts of the environment uncertainty and budgetary slack on firm performance using data from one image sensor assembly and testing company. The empirical results show that the environment uncertainty moderates the relationship between cost b...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/gwep5x |
| Summary: | 碩士 === 中原大學 === 會計研究所 === 98 === This study examines the impacts of the environment uncertainty and budgetary slack on firm performance using data from one image sensor assembly and testing company. The empirical results show that the environment uncertainty moderates the relationship between cost budgetary slack and future financial performance. Besides, the environment uncertainty moderates the relationship between RD budgetary slack and future financial performance. Last, the environment uncertainty moderates the relationship between RD budgets and future non-financial performance.
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