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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