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Tekijä:Ho, J. L.
Vera-Munoz, S. C.
Otsikko:Opportunism in capital budget recommendations: the effects of past performance and its attributions
Lehti:Decision Sciences
2001 : SUMMER, VOL. 32:3, p. 473-497
Asiasana:CAPITAL BUDGETING
LOSS
PERFORMANCE APPRAISAL
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 230048
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