框架效应对审计判断的影响

本文首先介绍框架效应的内涵并阐述其对行为人决策判断的影响,然后回顾国外文献,提出审计判断与决策中存在框架效应,并提出消除框架效应的方法,最后就框架效应在国内研究中所面临的局限进行总结。     

时间框架效应对团队知识冲突的影响：案例研究

本文采用案例研究方法,选取ROUTE66项目团队作为研究对象,对时间框架效应影响知识冲突的机理进行了分析。研究发现,团队成员的冲突处理决策中普遍存在时间框架效应,但冲突处理决策组合受时间框架调整的影响却并不明显,时间框架效应通过影响团队知识冲突进而影响团队绩效水平。     

决策策略、经验对审计判断偏误中时近效应的影响

结合行为决策学相关理论，采用实验的方法，利用调节定向以启动审计人员不同的决策策略偏好，检验了审计人员的决策策略、经验对审计判断偏误中时近效应的影响。实验结果表明：在复杂的审计判断任务中，理性决策相比直觉决策更能避免时近效应的产生；同时经验会调节决策策略对时近效应的影响，低经验的审计人员采用理性决策更能避免时近效应，而高经验的审计人员采用直觉或理性决策均不产生时近效应，采用直觉决策做出的判断相对稳定。审计团队的经验分享、会计师事务所的质量督导、风险控制能有效抑制审计判断的时近效应，提高审计判断质量。     

前景理论视域下大学生投资与消费决策行为的差异性研究

前景理论认为参考依赖点与框架效应、价值函数、决策函数是影响人们决策行为的重要因素。这一理论可以较好地解释大学生过度消费但投资相对较少的行为差异。研究发现,消费时大学生的参考依赖点是朋辈,自身处于损失框架中,因反射效应的存在,表现为风险追求倾向;而投资时大学生以主观预期收益作为参考依赖点,处于收益框架中,因确定性效应的存在,表现为风险规避倾向。金融机构、高校、政府可以基于此,更好地应对大学生消费与投资行为带来的影响。     

保险营销员倾向性/情境性道德敏感性对道德决策的影响

文章以道德决策四成分模型为基础,通过问卷调查275位被试,探讨保险营销员静态的倾向性道德敏感性与动态的情境性道德敏感性对其道德决策的不同影响过程.研究结果显示,无论是倾向性商业道德敏感性还是情境性道德敏感性,对情境中的道德意图都有显著的正向影响,道德判断对道德意图也具有显著的正向影响.但道德判断在倾向性商业道德敏感性与道德意图之间起部分中介作用,在情境性道德敏感性与道德意图之间具有遮掩效应.     

大数据情境下企业战略联盟利益分配模型研究

大数据作为引领未来繁荣的三大技术变革之一,使政府、企业和学术界都受到重大影响。在激烈的市场环境中,数据、信息、技术的重要性日益凸显。数据挖掘、分析技术的快速发展影响了传统企业战略联盟的利益分配机制,同时也影响了利益分配的因素。本文从资源、能力、风险、溢出效应与定性研究方法五个方面出发,简述了大数据对企业战略联盟利益分配的影响,根据贡献率、投入、溢出效应、风险等因素构建了大数据情境下的利益分配模型,并建议联盟企业应建立大数据决策思维,构建基于大数据的数字平台与组织决策系统,同时要引进大数据相关人才。     

消费者偏好情境启动效应的扩展研究

情境对消费者决策的影响普遍存在,但证据多来自于即时启动实验和不充分产品知识的决策比较.引入充分知识和延时启动实验,结果显示情境启动效应在充分产品信息的购买决策中依然存在;情境效应随启动刺激和目标刺激之间的间隔时间延长而衰退;若从产品层面深入到属性层面,受到启动的消费者则表现出对不同维度的一致性偏好.营销实践者可能需要进一步提高启动时间的精准性和启动情境的匹配性,在消费者属性偏好序列中准确定位,以提高促销效果.     

财务杠杆效应对企业债务融资决策的影响研究

财务杠杆效应是企业财务决策中的重要概念，对企业债务融资决策具有重要影响。本文旨在探究财务杠杆效应对企业债务融资决策的影响。财务杠杆效应对债务融资决策有着多方面的影响，包括债务融资的激励作用、财务风险和债务承受能力、资本成本和融资条件、经营策略和投资决策以及股东权益价值和股东回报等。本文还通过案例分析，进一步验证了财务杠杆效应对企业债务融资决策的影响，以期为实践中的企业债务融资决策提供参考与借鉴。     

税收非对称性与银行风险监管关系研究

通过将银行收入税的非对称性引入模型,分析银行在存在风险的情况下如何确定最优贷款期限以及收入税将如何影响银行决策者的决策过程,然后采用一个动态博弈的框架来讨论最优的银行监管政策。结果表明,非对称性的收入税对银行的贷款风险大小产生影响,它使得银行开始关心并减少风险,为银行业的监管和减少不良贷款提供了一个思路。     

论人力资本与企业可持续发展的关系

一、人力资本对企业可持续发展的影响 1、决策型人力资本(企业家资本)对企业可持续发展的影响.在输入和过程控制保持一致的情况下,可以近似地认为,各企业的非决策型人力资本对利润的贡献趋于相同,对企业可持续发展的影响差异不大,但是在保持非决策型人力资本投入与过程控制一致的情况下,由于企业家个体人格特征的不同而对风险的控制、信息利用的不同理解和选择、对于战略的选择和运用的不同,会使企业的效益呈现出很大的不同,继而对企业是否能可持续发展产生重要的影响.     

Cultural boundaries of self-justification and prospect theories in escalation of commitment: a US–Mexico comparison

The interplay among managers' cultural origin (i.e. Mexican vs. the USA), decision context and framing was investigated to test the cultural boundaries of self-justification and prospect theories in escalation of commitment. An experimental design indicated that, although a negative decision frame had a greater impact on escalation of commitment among Mexican managers, a positive frame had a greater impact on escalation of commitment among American managers. Moreover, a pattern indicating that framing had an opposite effect in each country emerged when the decision context was negative. Specifically, when the incoming information is positive, US decision-makers escalate their commitment to a failing course of action, whereas it is negative incoming information that leads to escalation for Mexican decision-makers.     

Aqui No Se Habla Agencia.* An Examination of the Impact of Adverse Selection and Framing in Decision‐Making: a US/Mexico Comparison

US companies seeking cheaper labor or extraordinary returns have often seen foreign direct investment as a panacea. However, many of these companies founder on the horns of a control dilemma. While raw economic data such as labor rates prove to be true, productivity and decision‐making styles are so different that companies fail to maximize their investment returns. This situation is worsened as companies attempt to impose culturally inappropriate home country controls on their foreign investment. This study examines one of the potential sources of failure, escalation of commitment, which occurs when decision‐makers over‐commit incremental resources to failing investments without reasonable probability of recovery. This behavior has been widely documented in US domestic literature (see Whyte and Hook, 1997 , for a summary). However, there is also some evidence that such behavior is culturally bounded ( Chow et al., 1997; Sharp and Salter, 1997; Greer and Stephens, 2001 ). This study extends previous findings on cross‐cultural differences in decision‐making among managers by comparing the responses of managers in the USA and Mexico to an escalation of commitment exercise. The cross‐cultural validity of two US based theories, agency (adverse selection) and framing (prospect theory), is tested. The results indicate that at base Mexican managers were more risk seeking. However managers from the more individualistic USA were significantly more likely than Mexican managers to escalate in the presence of agency (adverse selection) based incentives. Negative framing among managers was universal in escalating commitment.     

Group diversity and decision quality: Amplification and attenuation of the framing effect

Do groups make better judgments and decisions than individuals? We tested the hypothesis that the advantage of groups over individuals in decision-making depends on the group composition. Our study used susceptibility to the framing effect as a measure of decision quality. Individuals were assigned to one of two perspectives on a choice problem. The individuals were asked to indicate their individual preference between a risky option and a risk-free option. Next, they were asked to consider the same (or a related) choice problem as a group. Homogeneous groups were composed of similarly framed individuals, while the heterogeneous ones were composed of differently framed individuals. In comparison to individual preferences, the homogeneous groups’ preferences were polarized, and thus the framing effect was amplified; in contrast, the heterogeneous groups’ preferences converged, and thus the framing effect was reduced to zero. The findings are discussed with regard to group polarization, the effects of heterogeneity on group performance, and the Delphi forecasting method.     

Virtual Design,Problem Framing,and Innovation: An Empirical Study in the Automotive Industry

This paper studies how problem framing by research and development groups, in particular the extent of problem decomposition, impacts knowledge replication processes conducted through the use of virtual simulation tools (VSTs). It presents the results of a comparative study of two research and development groups working on the design of hybrid propulsion systems. The research contributes to the literature on strategy and innovation in four ways. First, we identify three organizational and strategic factors affecting the problem framing decision. Second, we analyse the impact of problem framing on the use of VSTs and the related effect on knowledge replication processes. Third, we show the emergence of a new VST‐driven knowledge replication process, i.e. functional replication. Fourth, we explain how VST‐driven knowledge replication processes can attenuate the dangers related to the adoption of modular design strategies and address the replication vs. imitation dilemma.     

A new preference model that allows for narrow framing

Narrow framing is the idea that, when considering a monetary risk, the individual evaluates it to some extent in isolation and separately from her other risks. Originally documented in experimental settings, narrow framing has been widely applied to explain real-world investor behavior. We show that a prominent mathematical model of narrow framing presented in Barberis and Huang (2009) has some drawbacks that limit its applicability. We then propose a new model of narrow framing that overcomes these limitations and show its tractability in applications to choice over monetary gambles.     

Tax morale: Framing and fairness

Tax morale has been a focus of academics and policy makers for some time. The measurement of individuals’ tax morale is subjective, and various proxies have been employed in qualitative and quantitative research. The framing of these measures has been considered in some research with respect to equivalency or goal framing, but the underlying implication of emphasis framing in commonly used proxies has yet to be considered. Further, although fairness and financial literacy have been considered determinants of tax morale, no one has yet considered whether financial and tax literacy (FTL) has a moderating effect on fairness and tax morale.This research addresses these gaps in the literature. The findings suggest that questions and scenarios posed by academics and policy makers should consider positive, negative, and emphasis framing, as well as the moderating effect of the respondents’ FTL to measure individuals’ tax morale effectively. The findings also suggest that raising levels of FTL could have a double dividend: not only will improved FTL have a positive impact on tax morale, but it might be magnified through the impact of fairness. These findings hold only when morale is determined by negatively framed scenarios. In particular, the perceived fairness of the tax system enhances tax morale when FTL is high, whereas the perception of fairness has no effect on tax morale for respondents with lower levels of FTL.     

MANAGERIALLY PERCEIVED INFLUENCE OVER INTRADEPARTMENTAL DECISIONS

The perceived importance of seven power factors to two types of intradepartmental decision are examined: those which a manager takes alone and those which are taken in a group composed of departmental members only. the major findings from this examination are that while formal authority is important in the former situation it is of lesser importance in the latter situation; the reverse is true for personality. We conclude that decision method has a pronounced effect upon the relative importance of power factors. Secondary analysis of the data suggests that group composition also has a marked effect but that issue domain has a negligible effect. Nevertheless, managerial expertise remains dominantly important throughout the whole range of decision-making situations; this finding also concurs with the results from our companion paper (Kenny and Wilson, 1984).     

From Hot Cakes to Cold Feet: A Contingent Perspective on the Relationship between Market Uncertainty and Status Homophily in the Formation of Alliances

In this study, we reconsider the classical positive association between the level of market uncertainty and an organization's propensity to form ties with organizations of similar status. Although prior research argues that the greater the uncertainty, the higher the level of status homophily, we suggest that this relationship is contingent upon framing that affects positive or negative valence towards uncertainty. In an up market, organizations tend to frame uncertainty as upside risk, and thus will subsequently favour explorative uncertainty‐mitigation devices; whereas, in a down market, organizations primarily frame uncertainty as downward risk, and thus will rely on more conservative uncertainty‐mitigation mechanisms. We therefore predict that a greater number of status‐heterophilous ties will be formed in an up market than in a down market. We discuss the implications of our results for status theory and more broadly for research on strategic decision making under uncertainty.