search query: @indexterm CAPITAL BUDGETING / total: 390
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| Author: | Ho, J. L. Vera-Munoz, S. C. |
| Title: | Opportunism in capital budget recommendations: the effects of past performance and its attributions |
| Journal: | Decision Sciences
2001 : SUMMER, VOL. 32:3, p. 473-497 |
| Index terms: | CAPITAL BUDGETING LOSS PERFORMANCE APPRAISAL |
| Language: | eng |
| Abstract: | This study uses an experiment to examine the separate and combined effects of managers' loss aversion and their causal attributions about their divisions' performance on tendencies to make goal-incongruent capiral budget recommendations. The authors find that managers' recommendations are biased by their loss aversion. |
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