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