Managerial Reputation and Internal Reporting, Accounting Review
Demonstrates how a manager's concern for reputation can distort reports made to superiors about an investment project and affect a firm's capital budgeting decisions. Managerial investment distortion in the choice between short term and long term projects; Underinvestment of the firm as a result of managerial misreporting; Participative budgeting issues.
Sridharan, Swaminathan. 1994. Managerial Reputation and Internal Reporting. Accounting Review. 69(2): 343-363.