Decision最新文献_第2页

Supplemental Material for Recurring Suboptimal Choices Result in Superior Decision Making 经常性次优选择导致卓越决策的补充材料

IF 1.5

Decision Pub Date : 2024-07-08 DOI: 10.1037/dec0000240.supp

引用次数: 0

Cognitive dissonance and mobile application continued use intentions: a thematic analysis 认知失调与移动应用的持续使用意愿：专题分析

IF 1.5

Decision Pub Date : 2024-06-21 DOI: 10.1007/s40622-024-00389-w

Kavita Sharma, Shveta Kalra

引用次数: 0

Grandparents “on board”: How they translate into the households’ fertility decisions 祖父母的 "加入"：他们如何转化为家庭的生育决定

IF 1.5

Decision Pub Date : 2024-06-11 DOI: 10.1007/s40622-024-00390-3

F. Chybalski, Edyta Marcinkiewicz

引用次数: 0

Why do consumers hate brands, and how do they react to brand hate? Moderating role of big five personality traits 消费者为什么讨厌品牌，他们对品牌讨厌有何反应？五大人格特质的调节作用

IF 1.5

Decision Pub Date : 2024-06-05 DOI: 10.1007/s40622-024-00387-y

H. Chahal, Rigzin Dolkar

引用次数: 0

Assessing risk profiles of ESG portfolios in global financial markets 评估全球金融市场中环境、社会和公司治理投资组合的风险状况

IF 1.5

Decision Pub Date : 2024-06-01 DOI: 10.1007/s40622-024-00388-x

Vishal Roy, Twinkle Jaiswal, Amit Gautam

引用次数: 0

Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive 反腐败信息披露：来自《非财务报告指令》自然实验的证据

IF 1.5

Decision Pub Date : 2024-05-28 DOI: 10.1007/s40622-024-00386-z

Maria Aluchna, Bogumił Kamiński, Małgorzata Wrzosek

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引用次数: 0

Mental accounting in tax liabilities 税负中的心理会计

IF 1.5

Decision Pub Date : 2024-05-24 DOI: 10.1007/s40622-024-00385-0

Maryam Bathaei Javareshk, Briony D. Pulford, Eva M. Krockow

{"title":"Mental accounting in tax liabilities","authors":"Maryam Bathaei Javareshk, Briony D. Pulford, Eva M. Krockow","doi":"10.1007/s40622-024-00385-0","DOIUrl":"https://doi.org/10.1007/s40622-024-00385-0","url":null,"abstract":"<p>Mental accounting refers to a set of cognitive processes in which people code, categorize and evaluate money depending on where it came from and what they are going to spend it on, and this influences the way they make decisions. The concept of mental accounting violates the principles of standard economic theories, which consider money to be fungible or interchangeable. When people mentally account, they prefer to keep accounts separate and not to move money from one mental account to another. The current study aimed to investigate how people mentally account by designing a tax compliance laboratory experiment and using a variety of scenarios. In the first scenario, which involved different tax rate variations, participants were asked to pay tax on their earned and capital incomes. The results showed that participants formed separate mental accounts and treated their earned and capital incomes differently. Specifically, when faced with high tax rates of 60%, tax evasion was significantly higher for earned (labour) incomes compared to capital incomes. This willingness to cheat in order to protect labour income, suggests that individuals value their earned income more compared to income received from a given endowment (capital income). Interestingly, in subsequent scenarios involving different audit probabilities and fine rates, no mental accounting effects were found. In conclusion, this study provides initial experimental insights into the effects of mental accounting on taxpayer’s compliance, but further research is needed to explain nuanced findings and investigate tax decisions for different reference points and other sources of income.</p>","PeriodicalId":43923,"journal":{"name":"Decision","volume":null,"pages":null},"PeriodicalIF":1.5,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141147727","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Smart-Colpo: What if we had a national program for cervical cancer led by industry players and start-ups? Smart-Colpo：如果我们有一个由行业参与者和初创企业领导的宫颈癌国家计划，会怎么样？

IF 1.5

Decision Pub Date : 2024-05-21 DOI: 10.1007/s40622-024-00384-1

Anjali Ramaswamy, Naveen R Gowda, H. Vikas, Meghana Prabhu, J. Sharma, Khyati Vakharia, Atul Kumar, M. V. Akhila, Shilpa Gatta, Madhuri Sareddy, K. P. Sowmya, T. K. Divya, Devashish Desai, Bharath Gopinath, Somanath Viswanath, Ananth Kini

引用次数: 0

The role of coal in a sustainable energy mix for India: a wide-angle view 煤炭在印度可持续能源组合中的作用：广角视角

IF 1.5

Decision Pub Date : 2024-05-20 DOI: 10.1007/s40622-024-00383-2

Anjal Prakash

引用次数: 0

Implications of social network structures on socially influenced decision-making 社会网络结构对受社会影响决策的影响

IF 1.5

Decision Pub Date : 2024-05-20 DOI: 10.1007/s40622-024-00380-5

Rui Zheng, Luis Ospina-Forero, Yu-wang Chen

引用次数: 0