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Dissertations / Theses on the topic 'Accounting Mental'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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<p> Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental “budgets” (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term “mental stealing,” whereby mental accounts focus individuals on budgets so much t

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2

Osseiran, Ali. "Mental accounting and public choice." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/91705/.

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Evidence from the consumer behaviour literature show that people like private costs to either precede or occur at the same time as the benefits. No one wants to pay for a vacation after it has become a memory, or a dishwasher after it has gone to the tip. Likewise, no one wants to work for a salary that has already been spent. It is likely that similar preferences exist for communal expenditures. With this in mind, this thesis presents a series of studies into how ordinary citizens make (or want to make) communal financial decisions (i.e. cost-benefit trade-offs). The aim is to learn if people

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3

Pozzobon, Dario <1995&gt. "Mental Accounting e Selezione di Portafoglio." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17404.

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Alla fine del secolo scorso si sviluppa la Finanza Comportamentale, un ramo della finanza che unisce le teorie finanziare e la psicologia cognitiva per capire come il comportamento dei soggetti economici influisca sulle scelte economiche e finanziarie, dando un’interpretazione più realistica del funzionamento dei mercati dei capitali. La Finanza Comportamentale è stata inizialmente impiegata per spiegare le anomalie dei mercati finanziari e successivamente applicata a moltissime branche dell’economia e della finanza, in particolare, alle scelte di investimento in condizioni di incertezza. Nell

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Besharat, Ali. "Essays on Mental Accounting and Consumers' Decision Making." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/3977.

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This dissertation is structured in the form of two empirical essays, each investigating one type of irrational decision caused by mental accounting. The first essay, titled "Managing the Cost of Multiple Debt Accounts: A Behavioral Perspective", explores why many people pay off credit cards' with the lowest rate first when rationally speaking they should repay the debt with the highest rate most quickly. This essay suggests that irrationality emerges when people seek to close `mental accounts' associated with their credit cards and reduce the total number of outstanding loans rather than decre

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5

Dinsmore, John B. Jr. "The Mental Accounting of Partitioned Monetary and Nonmonetary Prices." University of Cincinnati / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1367940255.

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6

Ramphal, Suchita. "Mental accounting : the psychology of South African consumer behaviour." Diss., University of Pretoria, 2006. http://hdl.handle.net/2263/23665.

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When standard economic theories failed to be consistent predictors of consumer behaviour, Thaler (1980, 1985) developed the theory of mental accounting, which takes behavioural factors into consideration. Prelec&Loewenstein (1998), Heath&Soll (1996) and Gourville&Soman (1998) extended Thaler’s (1980,1985) work to develop the theories of prospective accounting, mental budgeting, and payment depreciation of the sunk cost effect. The purpose of this research is to use the methodologies of Prelec& Loewenstein (1998), Heath&Soll (1996), and Gourville&Soman (1998) to determine whether their theories

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Filipsson, Hampus, and Victor Gustafsson. "An Extended Mental Accounting Model for Green Last Mile Delivery." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-21952.

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Background. Several technologies are being developed to reduce emissions to make the transportsector greener. Extensive research has been conducted on the supply side of these technologies, but not as much on the demand side. Objectives. The purpose of the study is to analyze end consumers’ preferences for green last mile delivery. Electric roads are used to represent green technologies. The purpose is examined by investigating consumers’ preferences for the last mile delivery attributes delivery fee, delivery speed, delivery point and emission reduction using mental accounting. Methods. A cho

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8

Laitala, Henrik, and Joakim Wendelsson. "Mental accounting och finansieringsval vid konsumentköp : kategoriseringens och tidens betydelse för utrymmet i konsumenters mentala konton." Thesis, Kristianstad University College, Department of Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4504.

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<p>Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ”regelbunden inkomst”, ”plötslig inkomst”, ”sparade pengar” och ”avbetalning”. För kategoriseringen av utgifterna användes två skalor, den ena med ”nödvändighet” och ”nöje” som extremer och den

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9

Agbato, Oluwadamilola Motunrayo. "Evaluating consumer price perception : a mental accounting and frame dependent perspective." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7563/.

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In this thesis, we evaluate consumer purchase behaviour from the perspective of heuristic decision making. Heuristic decision processes are quick and easy mental shortcuts, adopted by individuals to reduce the amount of time spent in decision making. In particular, we examine those heuristics which are caused by framing – prospect theory and mental accounting, and examine these within price related decision scenarios. The impact of price framing on consumer behaviour has been studied under the broad umbrella of reference price, which suggests that decision makers use reference points as standa

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10

Yeske, Lauren E. "Mental Accounting As a Mediator of Self-Control in Consumer Decision Making." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/421.

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Mental accounting is a technique for asserting self-control in the face of consumption decisions, functioning as a categorization system for income and expenses. A body of evidence supports the concept that consumers are driven by perception and emotion, not rational economic thought. Mental accounting is subject to the effects of cognitive biases, leading to imperfect financial behavior. In the following paper, I present a proposal for three consecutive experiments designed to investigate the influence that advanced planning (the formation of mental budgets) and unexpected financial shocks (w

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11

Gifford, Corey. "A Model for a Haitian Comprehensive Community Mental Health Center: An Accounting." Antioch University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=antioch1438630721.

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12

Marek, Ewelina. "Essays on mental accounting effects of personal carbon allowances : implications for transportation." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE2083.

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Toute procrastination à lutter contre le changement climatique aura pour conséquence une augmentation croissante des coûts à l'avenir (voir par exemple Stern, 2006). Le manque de changement dans le comportement des individus, indépendamment de l'investissement dans les technologies de réduction des émissions, pourrait entraîner des coûts exorbitants. Ces derniers sont déjà aujourd'hui très élevés en raison du faible nombre d’options disponibles pour réduire les émissions (Abrell, 2007; Bottrill, 2006; Proost, 2008; SDC, 2005). Par conséquent, des efforts sont nécessaires pour introduire des me

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13

Sheng, Shibin. "Bundling and Consumer Evaluations of Individual Bundle Components." Diss., Virginia Tech, 2004. http://hdl.handle.net/10919/11163.

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Drawing from mental accounting, reference price, attribution and categorization theories, we propose that bundle price discounts will influence perceived prices and quality of the individual bundle components, thus influence purchase intentions. Meanwhile, we investigate how these bundling effects interplay with the forms of bundling, complementarity and brand images of bundle components. The empirical results indicate that the impact of bundle price discount on evaluations of individual bundle components varies across bundling forms. In a mixed-joint bundle, the price discount increases consu

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MacDonald, Tyler Fraser. "Waste Not, Wait a Lot: The feeling of waste elicits multiple mental accounting strategies in sunk cost decisions." The Ohio State University, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1586871669415872.

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Hanel, Vanessa K., and University of Lethbridge Faculty of Management. "Socially conscious consumer behaviour : the role of ethical self-identity in the use of mental accounting / Vanessa K. Hanel." Thesis, Lethbridge, Alta. : University of Lethbridge, Faculty of Management, 2010, 2010. http://hdl.handle.net/10133/2598.

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Consumers are becoming more socially conscious in their purchasing behaviours (Freestone & McGoldrick, 2008), and for some it is becoming a more salient aspect of buying criteria (Memery et al., 2005). Individuals‟ conceptions of themselves can influence behaviour (Aquino et al., 2009). An on-line experiment demonstrated the importance of consumers' ethical self-identity (ESI) in the mental processing of socially conscious consumer decisions. Findings reveal not only how individuals process decisions, but how they react to external stimuli. This study categorizes consumers into three levels of

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Lim, Seongyeon. "Essays in financial economics mental accounting and selling decisions of individual investors; analysts' reputational concerns and underreaction to public news /." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1058811557.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Document formatted into pages; contains 106 p. Includes bibliographical references. Abstract available online via OhioLINK's ETD Center; full text release delayed at author's request until 2005 July 29.

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Zorita, Paz Mendez-Bonito. "Family functioning, life events, and depression: Accounting for contamination of family functioning measures by depression variables, and error of measurement in life events measures." Case Western Reserve University School of Graduate Studies / OhioLINK, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=case1059416374.

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Santos, Jorge Henrique França dos. "Análise comparativa de preços: estudo de variáveis influentes na percepção de vantagem de compra." reponame:Repositório Institucional do FGV, 2006. http://hdl.handle.net/10438/3819.

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Made available in DSpace on 2009-11-18T19:01:04Z (GMT). No. of bitstreams: 1 ACF2A.pdf: 540435 bytes, checksum: 02b08025ebca17ef4bedc0c2f60159d9 (MD5) Previous issue date: 2006<br>This thesis treats some variables that can influence the consumer’s perception in the context of price’s comparative analysis in a purchase process. These variables were: the products’s offer presentation, study’s respondents scholarship and the product’s familiarity of the respondents. This study’s importance is grounded in the needs of perception’s understanding of a advantage in a product buying process in fac

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Kich, Taciane Graciele Fanck. "Análise da influência da educação financeira nos vieses comportamentais framing, contabilidade mental e aversão à perda." Universidade Federal de Santa Maria, 2013. http://repositorio.ufsm.br/handle/1/4650.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>This paper aims to investigate the influence of behavioral biases in financial education framing, mental accounting and loss aversion. Therefore, we prepared a questionnaire involving the identification of financial education and the three behavioral biases. The implementation of the survey instrument was conducted in three different samples of undergraduate students of the Federal University of Santa Maria, previously classified as high, intermediate and low level of financial education. The groups characterized as low and interme

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Laura, P. Paulo. "Detrás de nuestra conducta y elecciones de ahorro y consumo a través del tiempo." Tesis, Universidad de Chile, 2003. http://repositorio.uchile.cl/handle/2250/108214.

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Esta tesis nace, en una primera instancia, de un desafío personal de entender como el modelo de la teoría del comportamiento puede incorporarse en un modelo de conducta tan dominado por el pensamiento económico como lo es el de las decisiones de ahorro y consumo durante el ciclo de vida. Además, este trabajo pretende discutir y analizar las bases de las decisiones de elección – y en particular de consumo y ahorro- de los agentes económicos, de los métodos que usan estos frente a la situación de ahorro previsional y seguridad financiera. De cuales son las principales motivaciones para ahorrar,

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Polikoff, Richard A. "Hear Us Out: When Colleges Talk About Tuition Increases." Thesis, Virginia Tech, 2018. http://hdl.handle.net/10919/83393.

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In the decades that followed World War II, tuition at American colleges was well within the financial reach of most families. Since 1980, however, it has grown more expensive to attend both public and private colleges, as tuition has surged at a rate that has far outpaced inflation. At the same time, the economic and lifestyle disparities between those who earn four-year degrees and those who do not have reached record levels. As a result, students have to go to college in order to have a realistic shot at prosperity, but must borrow significantly in order to afford the cost of attendance. Col

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Farrin, Kathleen Maura. "Escape from Poverty Traps: Three Essays on the Effects of Policy Intervention on Agricultural Productivity and Welfare among the Rural Poor." The Ohio State University, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=osu1373928184.

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Hillerstig, Hanna, and Karin Gustavsson. "Pensionssparande ur ett livscykelperspektiv : En studie om vad som påverkar individens beslut avseende pensionssparande." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-149782.

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BAKGRUND: Samtidigt som befolkningen blir äldre läggs ett större ansvar på individen att upprätta ett eget pensionssparande. Det blir således viktigare att påbörja sitt pensionssparande vid en yngre ålder. Det bör därför undersökas hur kognitiva motivationsfaktorer förändras över individens livscykel samt hur det interagerar med viljan och möjligheten att pensionsspara. SYFTE: Syftet med denna studie är att ur ett retroaktivt perspektiv låta individer reflektera över vad som påverkat deras beslut gällande det egna pensionssparandet. Detta med fokus på (a) självkontroll, (b) mental accounting s

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Nunes, Marcelo de Oliveira. "O viés de tarifa fixa e seu impacto na renúncia de consumo do serviço de telefonia." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/131262.

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O viés da tarifa fixa ocorre quando um consumidor contrata um determinado nível de serviço e, em média, consome menos do que ele/ela tem direito a consumir. Tal comportamento é documentado em variados setores, em especial no de telecomunicações. Nesta dissertação, espera-se que o tipo de tarifa que uma pessoa tem seja a causa de determinados comportamentos. Assim, este estudo se baseia nas teorias da contabilidade mental e da dissociação da transação, para medir o impacto de tipos diferentes de tarifas no comportamento de consumo de telefonia móvel. Em uma sequência de três experimentos, foi d

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Posadzy, Kinga. "Social and Economic Factors in Decision Making under Uncertainty : Five Essays in Behavioral Economics." Doctoral thesis, Linköpings universitet, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-143035.

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The objective of this thesis is to improve the understanding of human behavior that goes beyond monetary rewards. In particular, it investigates social influences in individual’s decision making in situations that involve coordination, competition, and deciding for others. Further, it compares how monetary and social outcomes are perceived. The common theme of all studies is uncertainty. The first four essays study individual decisions that have uncertain consequences, be it due to the actions of others or chance. The last essay, in turn, uses the advances in research on decision making under

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Hodge, Rebecca. "Factors Influencing Impulse Buying During an Online Purchase Transaction." Thesis, University of Waterloo, 2004. http://hdl.handle.net/10012/912.

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An important element in retailing is the use of impulse purchases; generally small items that are bought by consumers on the spur of the moment. By some estimates, impulse purchases make up approximately 50 percent of all spending by consumers. While impulse purchases have been studied in the brick-and-mortar retail environment, they have not been researched in the online retail environment. With e-commerce growing rapidly and approaching $20 billion per year in the Canadian and US markets, this is an important unexplored area. Using real purchasing behaviour from visitors to

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Smark, Ciorstan. "Pound foolish accounting's role in deinstitutionalisation /." Access electronically, 2002. http://www.library.uow.edu.au/adt-NWU/public/adt-NWU20060404.123052/index.html.

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Takiguchi, Cleverson Shindi. "Influência do crédito e do efeito framing nos preços de referência." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/11260.

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Smith, Scott J. "The Relationship Between Perceived Personal Fairness, Social Fairness, Hotel Cancellation Policies and Consumer Patronage." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5510.

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The objective of the study was to examine the relationships between the concepts of personal fairness and social fairness and hotel cancellation policies. These relationships will be explored using the framework of Prospect Theory in terms of consumer patronage (willingness-to-purchase and word-of-mouth). This study includes a brief history of the development of the lodging industry in the United States from inns and taverns to the modern hotel industry that is a critical sector of the hospitality and tourism economy. Current statistics are provided regarding the U.S. and Central Florida hote

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Persson, Julia, and Alva Öberg. "Unga investerares beslutsfattande vid en ekonomisk kris : En deskriptiv kvantitativ studie." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79279.

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In december 2019, the first cases of covid-19 were reported in Wuhan, China. Since then, the virus has spread rapidly around the world. In order to try to stop the spread of the virus, isolation has become actual. Except affecting the public health, the virus has caused deep traces in the global economy. A clear stock market fall on the Swedish stock exchange could be observed in February-March 2020. The financial crisis that has arisen is the first crisis many of the young investors, of the age 18–30 years old have to manage. Due to the economic crisis that has arisen, this study aimed to des

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Bratt, Robert, and Robin Karlsson. "Placeringsintresserade privatpersoners finansiella sparande." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-67204.

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Titel: Placeringsintresserade privatpersoners finansiella sparande Författare: Robert Bratt & Robin Karlsson Program: Ekonomprogrammet inriktning redovisning & ekonomistyrning Handledare: Thomas Karlsson Examinator: Petter Boye Fakultet: Ekonomihögskolan Syfte: Syftet med denna studie är att undersöka, beskriva och förklara på vilket sätt placeringsintresserade privatpersoners sparande i finansiella instrument påverkas av de tre psykol

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Hunt, Nicholas. "Taxpayer compliance from three research perspectives: a study of economic, environmental, and personal determinants." Thesis, University of North Texas, 2016. https://digital.library.unt.edu/ark:/67531/metadc849613/.

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Tax evasion is a serious issue that influences governmental revenues, IRS enforcement strategies, and tax policy decisions. While audits are the most effective method of enforcing compliance, they are expensive to conduct and the IRS is only able to audit a fraction of the returns filed each year. This suggests that audits alone are not sufficient to curb the billions of dollars of tax evaded by taxpayers each year and that a better understanding of factors influencing compliance decisions is needed to enable policymakers to craft tax policies that maximize voluntary compliance. Prior research

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Alberto, Gabriel Santos. "Evidências da influência dos tipos psicológicos no comportamento dos tomadores de decisões financeiras." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1113.

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Made available in DSpace on 2016-04-25T16:44:40Z (GMT). No. of bitstreams: 1 Gabriel Santos Alberto.pdf: 1530144 bytes, checksum: 5d3e547ec9c1168ac27b5519e48cd67d (MD5) Previous issue date: 2014-09-24<br>The aim of this study was to investigate the relationship between the theory of psychological types and the decision-making, focusing on behavioral biases, anchoring, overconfidence, representativeness, mental accounting and loss aversion. A questionnaire was developed and 319 valid responses were obtained. We used descriptive statistics, parametric and nonparametric tests, and structural eq

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El, Assad Meryem. "Trois études autour des annonces groupées." Electronic Thesis or Diss., Université de Lille (2022-....), 2024. http://www.theses.fr/2024ULILD001.

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L'objectif de cette thèse est d'étudier le contexte dans lequel les entreprises américaines procèdent à des annonces groupées de résultats et les ressorts psychologiques sur lesquels elles s'appuient. Le premier chapitre explore des hypothèses alternatives sur les raisons pour lesquelles les managers regroupent les annonces de résultats en se basant sur les théories de la finance comportementale. En particulier, nous utilisons des idées dérivées de la théorie des perspectives et de la comptabilité mentale, et nous les mettons en relation avec les stratégies de communication. Nos résultats indi

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Haapalainen, T. (Tuomo). "Essays on the effects of past gains on subsequent risk-taking and stock returns." Doctoral thesis, Oulun yliopisto, 2018. http://urn.fi/urn:isbn:9789526220055.

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Abstract This dissertation contributes to the research on behavioral biases among individual investors by demonstrating how investors increase their portfolio volatility, i.e., risk, following favorable outcomes. This work also shows the influence of the first investment on subsequent risk-taking preferences. It also shows how stock prices, through unrealized capital gains, create an evident momentum effect following both bull and bear markets. The work is quite new because house money, quasi-hedonic editing rules and mental accounting are not frequently used in the financial literature. The d

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Changwony, Frederick Kibon. "Three essays in household finance." Thesis, University of Stirling, 2013. http://hdl.handle.net/1893/20407.

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This thesis explores the impact of two behavioural finance concepts, social psychology and psychology, on household financial decisions. Under social psychology, I investigate whether the variety and intensity of social engagement enhances stock market participation. With regard to psychology, I examine two behavioural biases. First, I investigate whether mental accounting influences portfolio choice in three asset classes and whether financial advice and housing tenure increase (decrease) the effects of mental accounts on portfolio choice. Second, I examine whether households’ self-reported h

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Tsai, Hsiao-Tsung, and 蔡孝棕. "Mental accounting and framing of sales promotions." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/21331871554779893574.

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碩士<br>南台科技大學<br>行銷與流通管理系<br>98<br>This research has explored the reason for which the relative attractiveness of mixed promotions, with the same total cost, may vary depending on their frames (e.g., “buy two, get 25% off” versus “get the second one 50% off”). Different frames influence consumers’ mental accounting processes, as well as the determination of the referent and subject of their price comparison. Therefore, a focused discount promotion (e.g., last item for x% off) should be more attractive than an all discount promotion (i.e., buy N, get y% off). Participants perceive more savings w

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Wu, Yung-jia, and 吳詠嘉. "The Role of Proportional Bias in Mental Accounting." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/33536943623594300524.

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碩士<br>國立中正大學<br>企業管理所<br>96<br>Mental accounting principle (i.e. violations of fungibility) for different accounts are involved a third factor, proportional bias, to differ the scenarios in experiments. Prices are stated with lower, higher or no proportional reference frames (i.e., Condition $500/$30,000 = lower proportional reference frame, Condition $500/$3000 = higher proportional reference frame, Condition $500=no proportional reference frame).In our research, we suggest that proportional frame will be supposed to alter consumers’ behavior and the proportional bias will be produced .First,

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Lee, I.-Fan, and 李翼帆. "Green Consumers’Behavior Decision Model Applied in Mental Accounting." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/78309237875474509524.

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碩士<br>國立交通大學<br>交通運輸研究所<br>99<br>There are many green product in the market as the issue of environment protection rises. Consumers’ behavior is a indispensable link to marketing. Hence, the prediction of consumers’ behavior is potent to marketing. In this study we want to present a model to analyze how do consumers make a dicision between organic food and non-organic food and find out the factors which have an impact on consumers’ measurement of purchase. We collect a variety of food purchase factors and use mental accounting in order to filter out the factors which can’t fit in the orga

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CHAN, SYUAN-NING, and 詹軒寧. "The Influence of Mating Mind-Sets on Mental Accounting." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/xp4ahq.

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碩士<br>國立中正大學<br>企業管理系行銷管理研究所<br>105<br>The research of mental accounting is lasting more than 30 years. Looking the researches which associated with mental accounting in the marketing field in the past few years, not only domestic but also foreign research focuses on personal economic benefits. However, they all ignore that people will consider a lot of external factors when they are making decisions, such as their reputation or significant others. Thus, this study aims to research on the relation between mental accounting and mating mindsets which is the instinct behavior to human. First, we

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Chen, ChunMing, and 陳俊明. "The Relationship of Target Product and Free Gift:A Mental Accounting Perspective." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/10543618765406886376.

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碩士<br>義守大學<br>企業管理學系<br>101<br>In recent years, many companies are now facing fierce competition. Marketers have introduced a variety of promotional activities to attract consumers to purchase. Promotion is the common strategies to stimulate consumers’ buying behavior in a short time. Therefore, that understanding how promotion methods affect consumers' perceived risk is necessary for marketing workers. Intangible service exhibits greater perceived risk than tangible product from consumers’ perspectives. Extended definition of product can be divided into tangible and intangible. In this r

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Jarnebrant, Peter Olof. "Antecedents and Consequences of Loss Aversion: Mental Accounting and Allocation of Attention." Thesis, 2011. https://doi.org/10.7916/D84J0N2J.

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This dissertation consists of three essays. The first examines analytically as well as empirically the mental accounting principle that Thaler (1985) termed the “silver lining principle.” The second and third essays investigate the link between attention and preferences. In the first essay, loss aversion is an important antecedent and moderator of the principle’s effect on preferences, and in the latter two we hypothesize both antecedent (Essay Two) and consequent (Essay Three) roles for loss aversion with respect to attention. The silver lining effect predicts that segregating a small gain fr

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hua, Chao-Tsui, and 趙翠華. "The Empirical Study for the Mental Accounting of Taiwan's Household." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/90062779439550380659.

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碩士<br>世新大學<br>財務金融學研究所(含碩專班)<br>98<br>In order to understand how is the consumption behavior affected by mental accounting when the income is considered into different catalogue. This study which use the OLS method analysis the relationship between current receipts and expenditures. We also study how the SARS and 921 earthquake events influence the mental account and affect the expenditure. The empirical results show those: 1. Compensation of employee has positive effect on all item of consumption expenditure but the tobacco item. This means that the marginal propensity of consumption (MPC) of

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Lin, Jing-Kuan, and 林京寬. "Consumer purchasing choice of multiple attribute products –a perspective of mental accounting." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/55031135301207528508.

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碩士<br>東吳大學<br>資訊管理學系<br>100<br>In this paper, the concepts of mental accounting are applied to the issue of consumer choice. The attributes of each product are considered as a different account, but not rule out the compensatory between accounts, when considering the consumers in the face of multiple and mixed gain situations. Traditional multi-attribute utility model of consumer choice models cannot fully explain consumer choice behavior, because these models regard attributes as independent relationship, and no at the same time can be compensatory between attributes and non-compensatory rela

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Yu-Hui, Cho, and 卓鈺惠. "Understanding Behavior Intention to Use Mobile Payment: A Perspective from Mental Accounting Theory." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/8cqq7f.

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碩士<br>逢甲大學<br>企業管理學系<br>103<br>With the rapid growth of mobile device and rise of demand for mobile commerce, and then mobile payment is becoming the focus if attention. This research is based on mental accounting theory to explain consumer how to up to maximize making decision, to explore the view of consumer behavior, the impact of positive and negative feelings, regarding personal innovativeness and social influence. This paper examines the relative influence they have experience on mobile payment for both potential and repeat customers.According results, providing advice to the industries

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簡大鈞, CHIEN TA-CHUN, and 簡大鈞. "Reducing the Embedding Bias in CVM Valuaiton Based on the Mental Accounting Theory." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/4893bz.

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碩士<br>國立臺北大學<br>自然資源與環境管理研究所<br>107<br>The contingent valuation method (CVM) has been broadly applying to evaluate the non-market goods and provided much information to support the policies related to protecting environment and preserving natural resources. However, researcher never stop to cast doubts on CVM due to its many potential biases. This study aims to apply the mental accounting theory research of behavioral economics to investigate the reasons for the embedding bias (including the sub-additive effect and range effect) and to find a way to reduce the bias. We try to establish the re

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Tsai, Shih-Hao, and 蔡詩豪. "An Empirical Analysis of Prospect Theory, Mental Accounting, and Momentum in Taiwan Stocks Market." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/86422390879934829804.

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碩士<br>淡江大學<br>財務金融學系碩士班<br>95<br>Based on the research conducted by Grinblatta, and Han(2005), the study focuses on whether momentum exist in Taiwan stock market under the framework of prospect theory and mental accounting, within Panel Data model. There are three objectives in this research. Firstly, the study probes into the relationship between relative factors and stock returns and whether momentum exist during different periods of Taiwan stock market. Secondly, it analyzes the influence of momentum strategies on asymmetric risk attitude of investors under the disposition effect. Finally,

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Kuo, Cheng-Jui, and 郭承叡. "Consumers’ Trade-off Choice between Authentic and Counterfeit Luxury Goods: A Mental Accounting Perspective." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/77964336032448710442.

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碩士<br>元智大學<br>國際企業學系<br>98<br>Luxury products are the most representative one that implies someone’s social status and wealth. Luxury brands have attracted a huge number of loyal consumers in the worldwide with its unique brand characteristics and spectacular quality. Meanwhile, these successful luxury brands have not only attracted the consumers but also the counterfeiters who manufactured luxury imitations products and sell at a very low price. Counterfeit luxury has dramatically harmed the luxury market and also changed luxury consumer behavior. Some consumers may attach importance on authe

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LIEN, CHING-HUI, and 連靜慧. "Effects of Framing Effect and Mental Accounting on Investment Behavior : a case of Fund Investment." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/d996g9.

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碩士<br>輔仁大學<br>金融與國際企業學系金融碩士班<br>104<br>In traditional financial theory, it is assumed that consumer’s behavior and market participants are rational, everyone pursue their own maximum utility. However, in the real world, people’s behavior deviate from rationality, and valuation of market price also deviate from the expectation. Therefore, some scholars consider psychology effect into economic analysis. From then on, other scholars extend many new concepts, such as Framing Effect and Mental Accounting …etc. Due to a variety of mental bias in the life, investors may be influenced by those aforeme

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Chu, Hsun-Chi, and 朱訓麒. "A STUDY OF CONSUMER ONLINE RESALE BEHAVIOR AND PURCHASE INTENTION: FROM A MENTAL ACCOUNTING PERSPECTIVE." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/31448764117828765316.

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博士<br>元智大學<br>管理研究所<br>96<br>Studies of consumer behavior with regard to selling goals, knowledge, and skills differ tremendously from those of the traditional consumer buying and consumption behavior. Why and how consumers learn to be resellers is an interesting issue in C2C e-commerce research.Unfortunately, the behavior of consumer online resale has not been studied in-depth. In the present study, we examine the change of purchase intention toward a desired new product when buyers form an intention to resell the product upon purchasing it from a Mental Accounting perspective. Through f

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