共查询到20条相似文献,搜索用时 15 毫秒
1.
2.
《International Journal of Accounting Information Systems》2001,2(1):22-40
Kida et al. [Account., Organ., Soc. 23 (1998) 451.] found that affective reactions to financial data are easier to recall than the data itself, and that memories for numerical data are often reconstructed to match affective responses. They also demonstrated that investment decisions are influenced by affective responses to financial data. Given that multimedia has become an integral component of financial disclosures, and that multimedia is known to create affective responses, potential exists for multimedia presented in conjunction with financial data to alter recall patterns and influence decision-making. This study involves two experiments where subjects analyze financial data and affective states are manipulated with multimedia presentations peripherally related to the financial data. In the first study, memory reconstruction patterns of subjects receiving multimedia that induces either a positive or negative affective state are compared. The second study investigates the effects of media-induced moods on investment decisions, where a negative or positive affective state is induced with multimedia during analysis of one company, and no affective state is induced during subsequent evaluation of alternative companies. The principal findings from this research are: (1) Multimedia presented in conjunction with financial data can cause users to reconstruct memories to match the affective responses to the multimedia; (2) Multimedia-induced affective responses influence investment decisions; and (3) The recall and decision-making of individual investors with a high need for cognition are not influenced to the same extent by multimedia as the recall and decision-making of investors with a low need for cognition. 相似文献
3.
Given the massive and accelerating amount of data modern organizations are collecting, it is imperative that employees possess the skills to navigate various data structures and develop sound data manipulation and retrieval strategies. This research investigates whether and how user schemas and the degree of cognitive fit combine to affect data retrieval task performance. We measured two types of user schemas associated with debit-credit-accounting (DCA) and resource-event-agent (REA) accounting systems. All participants completed tasks that were either facilitated by DCA or REA. Degree of cognitive fit was manipulated as high (when the task was facilitated by the system) or low (when the task was not facilitated by the system). Results show that the positive association between users' schemas and data retrieval performance is enhanced when the degree of cognitive fit is high, but is attenuated when the degree of cognitive fit is low. The findings that participants with equivalent amounts of training on the accounting models had varying schema strengths for those models provide prima facie evidence that one should not assume schemas' existence based on experience. Of particular importance is the finding that cognitive fit is even more important than schemas, as this provides guidance for companies interested in facilitating data retrieval to focus their decision support efforts first on providing interfaces that match the tasks to be performed and second on training their decision makers to develop schemas consistent with the interfaces. While the combination of strong user schemas and high cognitive fit will yield the best results, if a company must choose due to limited resources, the provision of high cognitive fit with the interface-task match is more important than developing strong user schemas. 相似文献
4.
We show that peer effects influence corporate investment decisions. Using a sample of China’s listed firms from 1999 to 2012, we show that a one standard deviat... 相似文献
5.
Leaders make decisions every day of their lives, but how they do it changes dramatically over the course of their careers. At lower levels, the job is to get widgets out the door; action is at a premium. At higher levels, the job involves decisions about which widgets to offer and how to develop them. To climb the corporate ladder and be effective in new roles, managers need to change the way they use information and evaluate options. Based on a study of the decision-making profiles of more than 120,000 executives, the authors found that people make decisions very differently in public than they do in private and that the decision styles of successful managers evolve in highly predictable patterns. The most successful managers and executives become increasingly open and interactive in their leadership (or public) styles, and more analytic in their thinking (or private) styles, as they progress in their careers. The research shows that decision-making profiles do a complete flip over the course of a career; that is, the decision profile of a successful CEO is the opposite of a successful first-line supervisor's. When does the major change in focus occur? Somewhere between the manager level and the director level, executives find that formerly effective decision styles no longer work so well. At this point, decision styles fall into a "convergence zone", where managers use all styles more or less equally. From then on, the executives continue to evolve their styles. The most successful managers come to the convergence zone quickly and continue to adjust their styles as their careers progress. Low performers seem to stagnate once they hit the convergence zone; their styles do not evolve in new directions. Clearly, relying on past successes and habits is no guarantee of success-indeed, it may be the road to failure. 相似文献
6.
Emotion and time pressure are two important factors affecting risk decision-making. This study explored the interaction of emotion and time pressure on risk decision-making by adopting 3 (emotion state: positive emotion, negative emotion, and control group)?×?2 (time constraint: high time constraint and no time constraint) between-subject experiment design. The results showed that (1) both emotion and time pressure exerted significant effect on risk decision-making (generally, positive emotion renders participants more risk prone than negative emotion, and high time pressure promotes people more risk seeking than no time pressure); (2) time pressure polarized the effects of different emotions on risk decision-making. As effects of emotions were polarized under high time pressure, two distinct cognitive pathways may function in human decision-making. Based on our experimental result and previous neuroeconomic works, we proposed a novel dual cognitive pathways model to explain phenomenon in the current article. 相似文献
7.
As accounting environments become increasingly automated through information technology support systems, the underlying systems are increasingly restrictive in an effort to direct user behavior and decision making. However, consistent with the theory of technology dominance, restrictive systems have been found to dominate users' decision processes and to have a detrimental effect when decisions require knowledge from outside the system's capability. This study expands upon this research through an examination of users' preferences for more (less) restrictive systems based on their own level of domain knowledge. Incorporating theory on task technology fit, we theorize that users with less knowledge will prefer to be dominated by the system, while users with greater levels of knowledge will prefer a system that provides the user with a level of control over the decision process rather than submitting entirely to the decision aid's control. These theorizations are empirically tested through an experimental design that varies the level of systems restrictiveness across groups of novice and experienced participants. The results confirm that novice (experienced) participants find a highly restrictive system substantially (minimally) reduces cognitive load, increases (decreases) usefulness of the decision aid, and strengthens (weakens) the intention to reuse the system in the future. The results add an important piece to understanding the effect of restrictive systems in that the users that are most susceptible to dominance by decision aids are the users most willing to adopt a restrictive system that reduces the effort they must put forth and in turn reduces the knowledge they accrue from using the system. 相似文献
8.
世贸组织决策机制的公平性分析 总被引:1,自引:0,他引:1
胡北平 《广东金融学院学报》2003,18(6):63-66
WTO与IMF和世界银行不同,"一成员一票"制度只是在名义上给予发展中国家以平等的表决权,WTO的决策机制仍然缺乏应有的公平性.因此发展中国家需要提出针对性措施,以完善WTO的决策程序. 相似文献
9.
10.
建立IT环境下的税收决策分析系统需要经过“四步骤”,即建立必要的基础理论;形成符合科学发展观的税收分析业务的指标体系框架;建立观察分析问题的视角与算法构成的方法体系,通过分析内容体系与方法体系的多对多排列组合,为各种的、动态的分析提供数据平台;运用数据库技术,围绕主题确定分析原型,提供管理者使用。 相似文献
11.
This paper introduces the notion of “financial Logos”, defined as a structuring discourse embedded in management tools and beliefs of financial practices. I hypothesize that this discourse contains a specific representation of risk mathematically modelled by probability measures. Next I use a performativity based approach to describe the concrete action of the financial Logos on financial practices: the framing of financial decision-making by mathematical modelling. I argue that it is not possible to think of a given financial practice without epistemologically and sociologically thinking of the contribution of the mathematical modelling to this practice. I conclude with consequences for ethics of finance: extending ethics of action to epistemic ethics, I suggest that, in finance, any preference in mathematical modelling is also a preference in ethics. 相似文献
12.
基于随机微分博弈的保险公司最优决策模型 总被引:5,自引:0,他引:5
本文研究了基于保险公司与自然之间二人-零和随机微分博弈的最优投资及再保险问题。假设保险公司具有指数效用,自然是博弈的虚拟对手,通过求解最优控制问题对应的HJB I方程,得到了保险公司的最优投资和再保险策略以及最优值函数的闭式解。结果显示,在完全分保时(即自留比例为零),保险公司应该将全部财富购买无风险资产,即风险资产投资额为零;在不完全分保时保险公司将卖空风险资产,且卖空数量及保险自留比例都随保险公司盈余过程与风险资产间的相关性的提高而增大,随终止时刻T的临近而增加,但随市场中无风险资产回报率的增加而减少。 相似文献
13.
邱雪静 《内蒙古财经学院学报(综合版)》2010,8(4)
<中国近现代史纲要>课程中应用多媒体已经是时代发展的必然趋势.联系当前教学中出现的多媒体教学问题,文章分析指出高校<纲要>多媒体教学问题的本质是任课教师的多媒体教学备课问题和驾驭多媒体课件的能力问题,因此任课教师应该精心设计多媒体课件并提高自身教学能力,成功驾驭多媒体课件. 相似文献
14.
对于商业 银行来说,统 计信 息系统 是介 于前台 业务操 作 系统 和 后 台 管 理决 策 分 析 系 统 之 间 的 至 关 重 要 的“中间 件”。在数据上升 到信息,进 而凝聚成知 识的过程中,在业 务、管 理和 决策的 流程 中,统 计信 息都起 到 了承上启下 的关键作 用。统计 信息系统 准确、及时 、完整地反映 当 前业 务 经 营 状 况, 能 够 为 决 策 层 准 确 把 握 经 营 情况、及 时做出科学 决策提供坚 实的基础 。也正 因为如此,在国 内银 行业信 息化 建设 进入新 阶段 后,统 计信 息 领域的信息 化建设已 经成为各大 商业银行关 注的重… 相似文献
15.
Share repurchases have become a significant global transaction and skepticism persists about their ambiguous effect on investment. We enter this debate motivated by inconclusive relevant empirical evidence and the remarkable evolution of share repurchases in Japan. Accordingly, we explore the investment-share repurchases nexus using panel data from Japanese listed firms between 2000 and 2019. We document a negative relationship consistent with the notion that firms curtail repurchases in the presence of investment spending and vice versa. We establish this contention by using subsamples stratified according to financing constraints, growth opportunities and cross-shareholdings. The findings endure after controlling for self-selection, endogeneity and heterogeneity and suggest that firms' investment decision precedes share repurchases which are adjusted accordingly. The results highlight how the widely criticized feature of cross-shareholdings, which is a distinct trait of the Japanese market, affects the integration of share repurchases into investment decision making. 相似文献
16.
Jan Hayes Sarah Maslen Christina Scott-Young Janice Wong 《Journal of Risk Research》2018,21(9):1131-1145
AbstractBased on a survey of Australian engineers (n = 275) this paper examines the impact of personal liability considerations on engineering decision-making. Almost all respondents who make high-stakes decisions saw questions of liability as having both positive (90%) and negative (87%) impacts. Our analysis shows that awareness of personal liability acts to focus the attention of many engineers on the moral dimension of their work. However, it also encourages more expensive decision-making, inhibition of innovation and professional paralysis. We argue that while personal legal liability is a legitimate way to focus engineers’ attention on the potential impact of their work, a problem arises when decision-makers are held responsible for disasters over which they had little control. The focus then shifts to ‘defensive engineering’ practices that are aimed at limiting individual liability rather than disaster prevention. Legal processes that are seen to unfairly allocate blame do not encourage practices that support future disaster prevention. 相似文献
17.
The precautionary principle, recognized by the European Commission as a 'full-fledged and general principle of international law,' has been advanced as a paradigm for response to potential risks to the environment or health when scientific data are uncertain. But lacking the elements and operational qualities that characterize principles that have proven useful in law, politics, science, and ethics, the precautionary principle lends itself to regulation based on the perception of a threat or fear itself. In the absence of scientific evidence for risk, recent application of the precautionary principle to questions about radiofrequency electromagnetic fields of cellular telephones and cellular telephone base stations has produced wasteful and misguided regulations and questionable advice to the public. The formation of scientific 'fire brigades' is suggested for rapid acquisition of targeted scientific data needed so that precautionary policies on technologically driven issues can be based on quantitative risk assessment. 相似文献
18.
个人保险、消费和储蓄决策 总被引:1,自引:0,他引:1
本文通过失业保险,研究了家庭保险、消费和储蓄的决策问题。在连续时间情形下,本文将随机问题转化为确定性问题来考察,运用最优控制理论,考察了家庭的决策过程。分析了购买保险对于个人消费和储蓄决策的影响,以及如何通过保险稳定其财富和提高终生效用,同时探讨了人均消费和人均资本存量的动态变化过程,得到了关于经济增长路径的结论。 相似文献
19.
洗钱是指为了掩盖非法收入的真实来源和存在,通过各种手段使其合法化的过程。巴塞尔银行监管委员会从金融角度将洗钱定义为:“银行或其他金融机构可能无意间被利用为犯罪资金的转移或存储中介。罪犯及其同伙利用金融系统将资金从一个账户向另一个账户作支付和转移,以掩盖资金的真实来源和受益所有权关系;或利用金融系统提供的安全保管服务存放款项,即为洗钱。” 相似文献
20.
This paper reports on a series of experiments aimed at exploring in greater detail previous work on the effects of financial incentives on information use and task performance in a principal-agent setting. The paper also develops some new statistical modelling in the area of experimental testing including incorporation into the modelling approach of data from post-experiment questionnaires. We find significant support for the finding that profit-related individual money rewards encourage increased accessing of valuable but costly past profit information by agents – and that this in turn enhances individual performance in earning profit for the agency. 相似文献