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31.
Tahira K. Hira Whitney L. Rock Caezilia Loibl 《International Journal of Consumer Studies》2009,33(3):293-301
This paper presents the results of an investigation into the determinants of retirement planning behaviour and differences among three age groups: 21‐ to 39‐year‐olds, 40‐ to 59‐year‐olds and those aged 60 years and older. A national survey of 911 individuals from households with incomes of $75 000 or greater was conducted in the US. The significance of socio‐demographic variables, the ability to recover from loss, behavioural tendencies and perceived or actual personal control were investigated; together with their role in the prediction of maximization of retirement contributions and ownership in the personal individual retirement account (IRA) or Keogh accounts. The results identified several significant variables in the prediction of ownership in a personal IRA or Keogh, including age, sources of financial information, being an early investor and investor activity. The results also identified several significant variables in the prediction of the maximization of retirement contributions, including employment, income, savings activity, ex ante research, review of investment performance, early investor, investor activity, such as planning for financial future, setting up automatic deposits and reviewing financial information in the mail. 相似文献
32.
G.J. Rossouw 《Teaching Business Ethics》2002,6(4):411-433
The question on what the purpose of teachingbusiness ethics should be, never fails todivide opinion. In this article three basicpositions taken with regard to this questionare distinguished. They are the cognitivecompetence, the behavioural competence and themanagerial competence positions. Once the coreof each these positions has been identified,the ontological presuppositions underlying eachof them is retrieved. It is then argued thatthese three positions and their accompanyingpresuppositions should not be regarded as rivalpositions, but as complementary approaches inteaching business ethics. Finally the teachingstrategies required by each of these threepositions are discussed. 相似文献
33.
We analyze possible reforms to the Bulgarian VAT system, evaluating revenue-neutral reallocations of goods to tax bands within the existing 2-rate structure. We investigate the sensitivity of the results to behavioural response and imperfect tax recovery. We find only a weak case for the use of non-uniform VAT rate structures for redistributional purposes. Selective VAT exemptions can produce approximate welfare gains equivalent to a general price fall of much less than 1 per cent for plausible specifications of social welfare.
JEL classification: D31, J31, P24. 相似文献
JEL classification: D31, J31, P24. 相似文献
34.
This article presents the growing research area of Behavioural Corporate Finance in the context of one specific example: distortions in corporate investment due to CEO overconfidence. We first review the relevant psychology and experimental evidence on overconfidence. We then summarise the results of Malmendier and Tate (2005a) on the impact of overconfidence on corporate investment. We present supplementary evidence on the relationship between CEOs’ press portrayals and overconfident investment decisions. This alternative approach to measuring overconfidence, developed in Malmendier and Tate (2005b), relies on the perception of outsiders rather than the CEO's own actions. The robustness of the results across such diverse proxies jointly corroborates previous findings and suggests new avenues to measuring executive overconfidence. 相似文献
35.
36.
Dajana Barbi Andrea Lu
i James Ming Chen 《International Journal of Consumer Studies》2019,43(1):102-112
Sound consumption decisions determine individuals’ well‐being; responsible financial consumption behaviour (RFCB) affects not only their finances but also their societal status and emotional state. The failure to manage personal finances responsibly may result in serious long‐term consequences for individuals and society overall. In order to evaluate the concept of RFCB, this study combines two established theoretical frameworks—the family management system and the theory of planned behaviour. The paper investigates the relationships among RFCB, responsible financial attitudes, financial literacy and behavioural control. Its theoretical model is tested on a random sample of 494 respondents and analysed using PLS‐SEM. The results confirm the formation of responsible consumption behaviour by six formative elements: self‐control in spending, planning for the future, seeking information, education, rational decision‐making and solvency. The findings also indicate that all three focal variables have a direct effect on RFCB. 相似文献
37.
Chien Min Chen Hong Tau Lee Sheu Hua Chen Tsun Hung Huang 《International Journal of Tourism Research》2011,13(5):416-432
This study assesses tourist satisfaction and its links with service quality using a hierarchical model that combines four primary determinants and eight corresponding sub‐dimensions. A sample of 616 tourists departing from Kinmen Airport was surveyed with a structured questionnaire after they had just visited Kinmen National Park. A series of analyses was performed to explore tourist satisfaction with the four main service quality attributes as well as their willingness of repeat visits and recommendation. As a result, it was consistently found that service quality has positive significant relationship with tourist satisfaction. It is thus suggested that national park managers have to satisfy tourists with a high level of service quality, based on the concept that service quality may have a significant influence on long‐term behavioural intentions through high levels of customer satisfaction. Copyright © 2010 John Wiley & Sons, Ltd. 相似文献
38.
We report results from a study of superannuation member advice‐seeking within their plan, explaining observed patterns by member age, gender, issue salience and size‐of‐bet effect. Inquiry mode, frequency and volume of contact with the advice‐provider, and sensitivity of members to legislative change and macroeconomic events are considered. Results show that gender (female more likely than male), age (older rather than younger), balance (larger rather than smaller) and experience (longer rather than shorter) are the strongest advice‐seeking predictors, consistent over time. Findings suggest member engagement around retirement planning may be more effective when considering the factors affecting advice‐seeking behaviour in general. 相似文献
39.
This study investigates the effect of smallholders’ personality traits on their land rental market decisions. We develop a conceptual framework and show that these internal factors could affect smallholders’ land rental market participation beyond institutional and socio-demographic factors. Our empirical analysis is based on a survey of 2119 rural households collected in the North China Plain. We find that smallholders with a higher level of openness are more active in participating in the farmland rental market. Moreover, internal locus of control plays a significant role in explaining smallholders’ land renting behavior. We further show that need for achievement mediates the link between internal locus of control and smallholder’s intention to rent land, indicating that fostering a higher level of internal locus of control—and subsequently achievement desire—could play an important role in promoting smallholders’ land-renting behavior. More generally, our results imply that taking rural smallholders’ personality traits into account in designing land rental policies may increase the effectiveness of policies aimed at promoting land rental market participation among smallholders and incubating crop farm scale enlargement in rural China. 相似文献
40.
《Journal of Purchasing & Supply Management》2021,27(4):100715
Insourcing to countermand previous outsourcing decisions is becoming a widespread practice among firms. While the underlying performance drivers for firms (e.g., lead times, responsiveness, or security of supply) are well understood, the behavioural aspects underlying managerial decision-making processes regarding insourcing remain overlooked in empirical research. We study the effects of managers' attitudes toward insourcing, their perceived behavioural control (PBC) over the respective insourcing decision, and the effect of mimetic pressure on insourcing decision intentions and behaviour, while grounding our model in the Theory of Planned Behaviour (TPB). We test hypotheses with data gathered in a vignette-based experiment among 145 managers and apply stepwise regression analysis to find support for the positive effects of attitude and mimetic pressure on intentions to insource. Our results found no support for the effect of managers’ PBC. We find moderation effects among the internal drivers (attitude and PBC) and between internal and external drivers (attitude and mimetic pressure) on insourcing behaviour. With these findings, we provide evidence of a unique boundary condition to the TPB in the insourcing context by explaining supply chain design choices with neo-classical and behavioural theory. We emphasize important behavioural aspects in insourcing decision-making and caution supply managers in this regard. 相似文献