نتایج جستجو برای: behavioral accounting
تعداد نتایج: 212354 فیلتر نتایج به سال:
Objective: To study the association between ventilatory function and cognitive behavioral impairment in ALS patients accounting for effects of pertinent covariates. Methods: Four hundred eighty-one were identified from Mayo Clinic Florida registry who had concurrent forced vital capacity (FVC) testing using Cognitive Behavioral Screen (ALS-CBS). Multiple linear regression analysis was used to F...
To better understand farmers’ refusal to pay agricultural water fees under the current policy in rural China and their corresponding negative emotions, this paper applies mental accounting, a behavioral economics framework, to explore how the governmental policies of reform of rural taxes and fees, direct agricultural subsidy programs, and agricultural water fees individually influence farmers’...
This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...
A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...
Two behavioral concepts, loss aversion and mental accounting, have recently been combined to provide a theoretical explanation of the equity premium puzzle. Recent experimental evidence suggests that undergraduate students’ behavior is consistent with this “myopic loss aversion” conjecture. Our suspicion is that, much like certain anomalies in the realm of riskless decisions, these behavioral t...
Behavioral Economics of Education During the last decade knowledge about human behavior from psychology and sociology has enhanced the field of economics of education. By now research recognizes cognitive skills (as measured by achievement tests) and soft skills (personality traits not adequately measured by achievement tests) as equally important drivers of later economic outcomes, and skills ...
Background: Seasonal rhythms in mood and behavior (seasonality) have been reported to occur in the general population. Seasonal affective disorder, a clinically diagnosed syndrome, is believed to represent the morbid extreme of a spectrum of seasonality. Two types of seasonality have been clinically described: one characterized by a winter pattern and a second by a summer pattern of depressive ...
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