D. T. Hla, C. S. Ping, A. H. Md.Isa, M. Tinggi, S. Jakpar, and S. S. Balia, “PUBLIC BUDGET RATCHETING: DO MALAYSIA FEDERAL GOVERNMENT AGENCIES ADJUST THEIR BUDGETS BASED ON EXPENDITURE VARIANCES?”, URAF, vol. 1, no. 1, Aug. 2016.