<p>1.篇名：The Ratchet: A dynamic managerial incentive model of the soviet enterprise</p><p>&nbsp; 作者：Michael Keren&nbsp; Jeffrey Miller and James R. Thornton<br/>&nbsp;</p><p>&nbsp; 杂志：Journal of Comparative Economics, </p><p>&nbsp; 卷号：1983, vol. 7, issue 4, pages 347-367 </p><p>2.篇名：Controlling a Risk-Averse, Effort-Selecting Manager in the Soviet Incentive Model. </p><p>&nbsp;作者：Bonin, J. P., and W. Fukuda. </p><p>&nbsp;杂志：Journal of Comparative Economics </p><p>&nbsp;卷号：1987，11 (2):221-233.</p><p>3. 篇名：Dynamic incentives and dual-purpose accounting. </p><p>&nbsp;&nbsp; 作者：Feltham, G., R. Indjejikian, and D. Nanda.&nbsp;</p><p>&nbsp;&nbsp; 杂志：Journal of Accounting &amp; Economics</p><p>&nbsp;&nbsp;&nbsp;卷号：2006，&nbsp;42 (3):417-437.</p><p>4. 篇名：Planning under Incomplete Information and the Ratchet Effect.</p><p>&nbsp;&nbsp; 作者：&nbsp;Freixas, X., R. Guesnerie, and J. Tirole. 1985.</p><p>&nbsp;&nbsp;&nbsp; 杂志：&nbsp;Review of Economic Studies </p><p>&nbsp;&nbsp;&nbsp; 卷号：1985，52 (2):173-191.</p><p>5. 篇名：Executive target bonuses and what they imply about performance standards. </p><p>&nbsp;&nbsp; 作者：Indjejikian, R. and D. Nanda. 2002. </p><p>&nbsp;&nbsp;&nbsp;杂志：Accounting Review </p><p>&nbsp;&nbsp; 卷号：2002，77 (4):793-819.</p><p>6 篇名： Reply to: dynamic incentives and responsibility accounting: a comment.</p><p>&nbsp; &nbsp;作者：Indjejikian, R., and D. Nanda. </p><p>&nbsp;&nbsp; 杂志：&nbsp;Journal of Accounting &amp; Economics </p><p>&nbsp;&nbsp; 卷号：2003.，35 (3):437-441.</p><p>7 篇名：The Ratchet Effect and the Market for Secondhand Workers. </p><p>&nbsp; 作者：Kanemoto, Y., and W. B. Macleod.&nbsp;</p><p>&nbsp;&nbsp; 杂志：Journal of Labor Economics</p><p>&nbsp;&nbsp; 卷号：1992，&nbsp;10 (1):85-98.</p><p>8.篇名：Empirical tests of budget ratcheting and its effect on managers' discretionary accrual choices. </p><p>&nbsp; 作者：Leone, A. J., and S. Rock.&nbsp;</p><p>&nbsp; 杂志：Journal of Accounting &amp; Economics </p><p>&nbsp; 卷号：2002，33 (1):43-67</p><p></p><p><br/></p>

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