Sökning: "Behavioral accounting research"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden Behavioral accounting research.

  1. 1. An Eye for Accounting : Studies investigating judgmental effects of visual cues in accounting communication

    Författare :Jenny Backman; Jan Lindvall; Frank Hartmann; Jonas Gerdin; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Behavioral accounting research; Visuals; Framing; Accounting communication; Judgment and decision-making; Business Studies; Företagsekonomi;

    Sammanfattning : This dissertation investigates judgmental effects of visual cues in accounting communication. The dissertation comprises a comprehensive summary and four empirical studies. LÄS MER

  3. 2. Accounting for Accountability : Theoretical and Empirical Explorations of a Multifaceted Concept

    Författare :Jessica Janina Hornbach; Anna-Carin Nordvall; Frank G. H. Hartmann; Timur Uman; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accountability; stress; reporting behavior; performance evaluation; rationalization; neurobiology; experimental research; Business Studies; Företagsekonomi;

    Sammanfattning : This dissertation extends our understanding of accountability in the accounting literature, where discourses revolve around diverse manifestations of accountability. While accountability is often conceptualized as a management control tool, accountability also seems to operate through inter- and intra-personal mechanisms. LÄS MER

  4. 3. Social and Economic Factors in Decision Making under Uncertainty : Five Essays in Behavioral Economics

    Författare :Kinga Posadzy; Peter Martinsson; Gustav Tinghög; Pablo Brañas Garza; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; behavioral economics; experimental economics; social factors; coordination; competition; deciding for others; mental accounting;

    Sammanfattning : 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. LÄS MER

  5. 4. Essays on behavioral determinants of earnings quality

    Författare :Savvas Papadopoulos; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsledare; Redovisning; Accounting; Executives;

    Sammanfattning : The neoclassical economic view of the firm - upon which most of the empirical financial accounting research is based - assumes that managers are rational wealth optimizers. Therefore, managers are considered homogeneous and selfless inputs into the production process, and this implies that different managers are perfect substitutes for one another. LÄS MER

  7. 5. The Law BusinessmanTM : Five Essays on Legal Self-efficacy and Business Risk

    Författare :Fredrik Jörgensen; Bino Catasús; Gunnar Rimmel; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; legal self-efficacy; legal effectiveness; legal terminology; trade credit; institutional effectiveness; mechanisms of risk reduction; public order; private order; legal family; leverage; long term debt; legal efficiency; trade sanctions; debt maturity; creditor rights; corporate governance; Luhmann; Russia; Central and Eastern Europe; legal sociology; law and finance; law and economics; legal studies; legal consciousness; self-efficacy; rättssjälvtillit; rättseffektivitet; kreditrisk; handelskredit; sanktioner; institutionell effektivitet; redovisningssjälvtillit; riskreduceringsmekanismer offentliga och privata; rättsfamilj; handelssanktioner; långsiktiga skulder; kortsiktiga skulder; borgenärsrättitgheter; handelssanktioner; corporate governance; Luhmann; Ryssland; Central och Östeuropa; rättssociologi; rätt och finans; rättsekonomi; juridik; rättsmedvetandet; självtillit; företagsekonomi; Business Administration;

    Sammanfattning : The thesis challenges the notion of effectiveness of law as being based on the formal institutions of courts, law enforcement and written law. It argues that the best way to measure the effectiveness of law is the legal self-efficacy of laymen who are the end users of law.  It presents a new perspective on the effectiveness of law. LÄS MER