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Thèses sur le sujet « Behavioral Accounting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 26 juillet 2025

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1

Dalla, Via Nicola <1985&gt. "Three essays in behavioral management accounting." Doctoral thesis, Università Ca' Foscari Venezia, 2012. http://hdl.handle.net/10579/1254.

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Con la presente tesi si intende contribuire alla letteratura riguardante il comportamento degli individui coinvolti in compiti di controllo di gestione e di decisioni aziendali. L’elaborato è composto da un capitolo introduttivo e da tre studi empirici. Il Capitolo 1 propone una recensione storica degli studi riguardanti le tematiche comportamentali nel controllo di gestione. Il Capitolo 2 esamina come l’introduzione di misure di performance soggettive in un sistema di incentivazione biennale porti a distorsioni nella valutazione. In particolare, i risultati mostrano che le valutazioni della p

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Neubert, Max-Frederik [Verfasser]. "Essays on incentives and behavioral issues in accounting / Max-Frederik Neubert." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1194158374/34.

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Swope, Betsy Susannah. "Evaluating the Tact Model as Accounting for Joint Attention in Children with Autism." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/91179.

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Psychology<br>Ph.D.<br>Autism is a neurological disorder that affects 1 in 110 children in the United States. Children with autism show deficits in the areas of language development, social skills, and behavioral and sensory functioning. One subset area of deficit involves joint attention skills. Joint attention entails the social sharing of new or novel information in the environment between two people using a gaze shift, vocalization, and/or gesture. The current research examines a behavior-analytic model suggesting that tacting is a central underlying mechanism of joint attention. Data from

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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.

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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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Heinemann, Patrick. "Power bases and informational influence strategies a behavioral study on the use of management accounting information." Wiesbaden Dt. Univ-Verl, 2007. http://d-nb.info/983045399/04.

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Day, Kari C. "CPA Perceptions of Human Skills for Professional Competency Development Needs." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10264862.

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<p> This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework

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Tarlton, Ron E. "Behavioral Styles: Comparing Audit Partners, Audit Managers, and Staff Auditors in Large CPA Firms." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/111.

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A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era. Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors a

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Gores, Timo [Verfasser], Carsten [Akademischer Betreuer] Homburg, and Michael [Akademischer Betreuer] Overesch. "Three Essays on Behavioral Aspects in Accounting and Economics / Timo Gores. Gutachter: Carsten Homburg ; Michael Overesch." Köln : Universitäts- und Stadtbibliothek Köln, 2015. http://d-nb.info/107424320X/34.

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Zhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.

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Thesis (Ph. D.)--Ohio State University, 2005.<br>Title from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center

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Muthusamy, Gunasegaran. "Behavioral intention to use forensic accounting services for the detection and prevention of fraud by large Malaysian companies." Thesis, Curtin University, 2011. http://hdl.handle.net/20.500.11937/216.

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This study investigates the factors that influence the behavioral intention to use forensic accounting services in the detection and prevention of fraud by large Malaysian companies. The research was motivated by the underutilization of forensic accounting services, an essential and effective fraud detection and prevention method. The low usage of this service by companies in Malaysia and worldwide has been pointed out as a contributing factor in the escalation of fraud. The organizational intention to use professional services including forensic accounting services have not been researched pr

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Schenk, Ulrich. "Konzernrechnungswesen und Verhaltenssteuerung : Ebenen der Integration von internem und externem Konzernrechnungswesen /." Aachen : Shaker, 2003. http://www.gbv.de/dms/zbw/375986219.pdf.

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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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14

Cheng, Xu. "Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6691.

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This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consis

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Nguyen, Nhat (Nate) Q. "The impact of psychological biases on accounting choices: from evidence of managerial sentiment and asymmetric timely loss recognition." Diss., University of Iowa, 2019. https://ir.uiowa.edu/etd/6999.

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Psychological biases in the form of sentiment can affect various economic decisions including accounting choices. Broadly defined, the term sentiment refers to unjustified beliefs about the future cash flow prospects of the firm (Baker and Wurgler 2006). Asymmetric timely loss recognition (ATLR) is particularly prone to managerial sentiment because the decision to recognize economic gains and losses is based, in part, on managers’ beliefs about the likelihood of future economic events affecting the firms. In this study, I examine the effect of psychological biases about future performance on c

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McGowan, Annie Smith. "An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory Study." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279168/.

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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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Scheinert, Tobias. "Managerial optimism and corporate financial policies." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2014. http://dx.doi.org/10.18452/17068.

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Diese Dissertation besteht aus drei Essays, welche empirisch den Einfluss von Manager-Optimismus auf verschiedene unternehmenspolitische Entscheidungen untersuchen. Der Ausdruck Manager-Optimismus wird hierbei verwendet um Agenten (Manager) zu beschreiben, die im Interesse der Prinzipale (Aktionäre) zu handeln glauben, aber tatsächlich ins Positive verzerrte Vorstellungen über ihre eigenen Fähigkeiten und somit über die zukünftige Performance ihrer Firmen haben. Das erste Papier untersucht den Einfluss von Manager-Optimismus auf Ausstattungsmerkmale von Fremdkapitalverträgen. Konsistent mit na

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19

Leite, Rodrigo de Oliveira. "An essay on impression management: three randomized experiments with financial analysts." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/15136.

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Submitted by Rodrigo de Oliveira Leite (rodrigo.leite2015@fgvmail.br) on 2015-12-15T13:33:15Z No. of bitstreams: 1 d-final.pdf: 1134926 bytes, checksum: 9a3b40813a4fdd6fb3dbbf240281c3a7 (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2016-01-27T19:47:33Z (GMT) No. of bitstreams: 1 d-final.pdf: 1134926 bytes, checksum: 9a3b40813a4fdd6fb3dbbf240281c3a7 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-02-01T13:49:51Z (GMT) No. of bitstreams: 1 d-final.pdf: 1134926 bytes, checksum: 9a3b40813a4

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Zancanaro, Giulia <1996&gt. "Behavioural accounting: are accounting terms lost in translation?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19774.

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This thesis will start from accounting theory, and various approaches for its elaboration will be presented, focusing on the behavioural accounting one. In the past, there was the idea that individuals making decisions always act in a rational way, but nowadays this belief’s credibility has diminished, starting to be substituted by studies focusing on how the actions and decisions can be influenced, by adopting the behavioural accounting approach. Then, given that financial reporting is about communicating accounting information to users to enable them to make decisions, a lack of consideratio

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Giaccheri, Daniel. "A influência das informações contábeis e das finanças comportamentais no mercado acionário." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1418.

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Made available in DSpace on 2016-04-25T16:45:31Z (GMT). No. of bitstreams: 1 Daniel Giaccheri.pdf: 649434 bytes, checksum: 1bbf88f4f401fb225db9af6548b921cc (MD5) Previous issue date: 2010-06-18<br>The paper focuses on understanding the influence of behavioral finance and accounting information on the Brazilian stock market, as its evolution, main characteristics and applications. The goal is to bring out this new subject, as discussed internationally, but with the impacts in Brazil. Event study models and parametric and nonparametric statistics were used as methodologies in seeking to measur

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RACHERLA, PRADEEP. "FACTORS INFLUENCING CONSUMERS' TRUST PERCEPTIONS OF ONLINE PRODUCT REVIEWS: A STUDY OF THE TOURISM AND HOSPITALITY ONLINE PRODUCT REVIEW SYSTEMS." Diss., Temple University Libraries, 2008. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/14219.

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Business Administration<br>Ph.D.<br>Online word-of-mouth (WOM) platforms have been referred to by various terms such as online communities, feedback systems, peer reputation systems, or consumer generated media. Such systems provide a global platform for customers to share their experiences, and also rate service providers. WOM systems are burgeoning on the Internet for products such as music and books (Amazon.com), news (Slashdot.org), consumer electronics (shopping.com), tourism and travel (Tripadvisor.com; Hotels.com), and many other products and services. As with the traditional WOM, numer

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23

Sperandeo, Danielle De Santis. "Post-decisional Conflict in Selecting Cancer Treatments: Perception of Information Disclosure may Influence Decisional Conflict, Decisional Regret, and Self-Acceptance in Bereaved Parents of Children with Cancer." Diss., NSUWorks, 2019. https://nsuworks.nova.edu/shss_dcar_etd/135.

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This study aimed to establish a connection, if any, between perceptions of information disclosure about medical treatment and decisional conflict in bereaved parents of children with cancer. Decisional regret was an important theme in this exploration because decisional conflict strongly aligns with the propensity to mentally redo past events, thereby forming counterfactual alternatives to reality. People generate counterfactuals to hypothesize a more favorable outcome subsequent to a negative event or the death of a child as applicable to this study. A secondary objective was to investigate t

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24

Weiss, Stephanie. "Internal Controls Possessed by Small Business Owners." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4691.

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On average, a small business could lose $150,000 a year due to employee fraud schemes. For most of the small businesses affected by employee fraud schemes, the average $150,000 loss could be detrimental to the small business, causing the business to close. The purpose of this multiple case study was to explore the internal controls small business owners apply to detect and prevent fraud from occurring in the business. The population for the study consisted of 3 small business owners located in Hartsville, South Carolina who implemented effective internal fraud controls in their business. The c

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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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Kim, Seongsu. "A BAYESIAN EVIDENCE DEFINING SEARCH." The Ohio State University, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=osu1429789001.

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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.

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Murphy, David S. "Las decisiones de los inversionistas a través del lente de la economía del comportamiento." Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/114853.

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Traditional economic theory postulates that people are rational. This implies that people make decisions to maximize their utility functions and to do this, that they have fully and correctly evaluated their preferences and limitations. Behavioral economics recognizes that this is not always true, that sometimes information is incomplete. This article is examines some of the effects of behavioral economics (which come largely from cognitive psychology) in decision-making by investors in the stock exchanges.<br>La teoría económica tradicional postula que las personas son racionales. Esto implic

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Jin, Qinglu. "Business cycle, accounting behavior and earnings management /." View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202005%20JIN.

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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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Esekow, Jeremy. "An exploratory study of behavioural finance insights in the Small, Medium and Micro-Enterprise creditworthiness assessment process." Doctoral thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10454.

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Financial institutions are often reluctant to lend to smaller entrepreneurs due to perceived information asymmetry and lack of available collateral. At the nascent and new entrepreneurial levels, it is generally more difficult for loan applicants to provide the information required to secure the necessary funds. Inadequate financial information coupled with uninformative credit histories heighten the information opacity thus diminishing the entrepreneur's prospects of securing loan funding. Viable entrepreneurial projects may therefore remain unfunded largely due to uncertainty rather than ris

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Witzky, Marcus. "Three essays on accounting standard setting, corporate governance and investor behavior." Doctoral thesis, Humboldt-Universität zu Berlin, Wirtschaftswissenschaftliche Fakultät, 2015. http://dx.doi.org/10.18452/17358.

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Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten aus dem Bereich der empirischen Rechnungslegungsforschung. Die erste Arbeit untersucht die Rolle persönlicher Eigenschaften von Rechnungslegungsstandardsetzern bei der Entwicklung der Internationalen Rechnungslegungsstandards IFRS. Sie dokumentiert, dass in den IFRS insgesamt ein Rückgang der Bedeutung von Prinzipien gegenüber Regeln sowie ein Anstieg der Bedeutung des beizulegenden Zeitwerts im Zeitablauf zu verzeichnen sind. Zwischen Änderungen von IFRS-Eigenschaften sowie beruflichen und kulturellen Eigenschaften von Mitgliedern

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Hong, Michelle Chiawei. "Social Accounting and Unethical Behavior: Does Looking Fair Undermine Actually Being Fair?" Diss., Virginia Tech, 2016. http://hdl.handle.net/10919/73676.

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In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts affect the perceptions and behaviors of managers—those who construct and give them. The purpose of th

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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.

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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the mag

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AN, Yang. "How do institutions affect auditor reporting behavior? empirical evidence from China." Digital Commons @ Lingnan University, 2007. https://commons.ln.edu.hk/acct_etd/7.

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It is well documented in cross-country research that institutions, both economic and political, affect the reporting behavior of auditors and audit services. These findings are based on the assumption that institutions vary across countries but are more homogeneous within a country. However, cross-country research suffers from the problems of country-specific cultures, accounting rules, and regulations, and can be criticized for the use of small sample sizes, potential endogeneity, and the correlation of omitted variables. This study overcomes these problems by engaging in within-country resea

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Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia

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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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Richmond, Kelly Ann. "Ethical Reasoning, Machiavellian Behavior, and Gender: The Impact on Accounting Students' Ethical Decision Making." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/27235.

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This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the Defining Issues Test, Version 2 (Rest, et al., 1999) to measure accounting studentsâ ethical reasoning processes. The Mach IV scale (Christie and Geis, 1970) is used to measure moral behavior. Eight ethical vignettes adapted from prior ethics studies represent realistic, business ethical scenarios. A tot

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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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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.

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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.

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42

Ewers, Robin B. "Enterprise Risk Management in Responsible Financial Reporting." Thesis, Walden University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10637579.

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<p> Despite regulatory guidelines, unreliable financial reporting exists in organizations, creating undue financial risk-harm for their stakeholders. Normal accident theory (NAT) identifies factors in highly complex integrated systems that can have unexpected, undetected, and uncorrected system failures. High-reliability organization (HRO) theory constructs promote reliability in complex, integrated systems prone to NAT factors. Enterprise risk management (ERM) integrates NAT factors and HRO constructs under a holistic framework to achieve organizational goals and mitigate the potential for st

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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2009. https://dc.etsu.edu/etsu-works/2988.

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Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory

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Perchoux, Camille. "Accounting for residential and non-residential environments to measure contextual effects on health behavior : the case of recreational walking behavior." Thesis, Paris 6, 2015. http://www.theses.fr/2015PA066593/document.

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Les études portant sur les effets de l'environnement sur la santé ont essentiellement examiné les effets de l'environnement résidentiel. Cette approche a été critiquée pour son absence de prise en compte des environnements géographiques de vie non-résidentiels. L'objectif général de cette thèse est d'évaluer si la prise en compte des lieux d'activité dans lesquels les individus se déplacent et sont régulièrement exposés permet de mieux estimer l'impact de l'environnement sur la pratique de la marche récréative. Trois études transversales ont été conduites sur la seconde vague de la Cohorte REC

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Kelly, Benjamin. "Sunk cost accounting and entrapment in corporate acquisitions and financial markets : an experimental analysis." Thesis, St Andrews, 2008. http://hdl.handle.net/10023/427.

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Rickett, Laura K. "An Analysis of the Effect of Information Activism on Capital Markets: Investor Behavior and Divergent Market Conditions." Kent State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=kent1310356084.

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Calegari, Michael Joseph. "The impact of capital gains taxation on asset prices, realization behavior, and trading volume." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/290594.

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The lock-in effect discourages investors from switching investments in a portfolio that is no longer optimal. It is possible, however, that the negative impact of the lock-in effect on gain realizations can be offset by the positive impact of capital gains taxes on the demand for risky assets when losses are not subject to special restrictions. While previous studies have examined the impact of the lock-in effect of current capital gains taxes on realization behavior (e.g., Feldstein, Slemrod, and Yitzhaki, 1980; Burman and Randolph, 1994) and the impact of the variance-reduction effect of fut

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Stocks, Morris H., and Martha M. Pointer. "An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory." Digital Commons @ East Tennessee State University, 2008. https://dc.etsu.edu/etsu-works/3041.

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Hays, Jerry B. "An Investigation of Management Accountants Intention to Report Fraudulent Accounting Activity: Applying the Theory of Planned Behavior." NSUWorks, 2013. http://nsuworks.nova.edu/hsbe_etd/40.

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The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents tha

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Wu, Ming Ni, and 吳明霓. "The influence of an accounting education on behavioral model-the positive research for costing concept." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/08873519988111317130.

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