Results 11 to 20 of about 200,574 (293)

Financial Evaluation of Mental Accounting [PDF]

open access: yesJournal of Accounting, Finance and Auditing Studies, 2020
Mental accounting, defined as a set of cognitive processes that allows the organization of financial activities and facilitates money management; First of all, it helps people to compare the returns / incomes in return for their expenses and the costs to be incurred, and enables them to make decisions through a different mental account for the income ...
Ozkan, Mehmet, Ozkan, Ozgur
openaire   +3 more sources

BAGAIMANA GENERASI Z MENGHADAPI QUARTER-LIFE CRISIS? PERSPEKTIF MENTAL ACCOUNTING [PDF]

open access: yesJurnal Akuntansi Multiparadigma
Abstrak - Bagaimana Generasi Z Menghadapi Quarter-life Crisis? Perspektif Mental Accounting Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana mental accounting mempengaruhi cara Generasi Z menghadapi quarter-life crisis.
Anindya Tirsa Rusmadi   +2 more
doaj   +2 more sources

MAKNA INVESTASI BERDASARKAN MENTAL ACCOUNTING DAN GENDER

open access: yesJurnal Akuntansi Multiparadigma, 2021
Abstrak – Makna Investasi Berdasarkan Mental Accounting dan Gender Tujuan Utama – Penelitian ini berupaya Memahami fenomena mental accounting dan karakteristik gender dalam kegiatan investasi.
Mochammad Nurul, Hamidah Hamidah
doaj   +1 more source

The Effect of Debt Financing on Capital Investment Decisions Based on Mental Accounting Theory [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2021
Objective: The weaknesses of economic theories in explaining individual judgment and decision making (JDM) has led to the development of psychological theories.
Mahnaz Molanazari   +2 more
doaj   +1 more source

MALLEABLE MENTAL ACCOUNTING DAN MAKNA KEBAHAGIAAN SELAMA PANDEMI COVID-19

open access: yesJurnal Akuntansi Multiparadigma, 2022
Abstrak - Malleable Mental Accounting dan Makna Kebahagiaan Selama Pandemi Covid-19 Tujuan Utama - Penelitian ini bertujuan untuk memahami bagaimana makna kebahagiaan dan strategi coping yang dipilih seseorang bisa mengurangi efektivitas kerja mental ...
Handi Brata   +2 more
doaj   +1 more source

Mental Accounting of Product Returns

open access: yesSSRN Electronic Journal, 2023
AbstractProduct returns incur a substantial financial loss for retailers. We demonstrate how, when, and why cross‐selling during the product returns process can reduce this loss in revenue. We find consumers more readily spend money refunded from product returns than unspent money.
Chang‐Yuan Lee, Carey K. Morewedge
openaire   +1 more source

Why are gainers more risk seeking [PDF]

open access: yesJudgment and Decision Making, 2013
The phenomenon that prior gains may increase people's willingness to accept risky gambles is named as the "house money effect" (Thaler and Johnson, 1990).
Jiaxi Peng, Danmin Miao, Wei Xiao
doaj   +3 more sources

PAJAK DAN SEDEKAH DALAM KESADARAN MENTAL ACCOUNTING DAN PANCASILA

open access: yesJurnal Akuntansi Multiparadigma, 2023
Abstrak – Pajak dan Sedekah dalam Kesadaran Mental Accounting dan Pancasila Tujuan Utama – Penelitian ini bertujuan untuk memahami kesadaran di balik fenomena tindakan pelaku usaha yang taat membayar pajak dan bersedekah.
Akhmad Riduwan, Andajani Andajani
doaj   +1 more source

PERILAKU PENGAMBILAN KEPUTUSAN KREDIT BERDASARKAN MENTAL ACCOUNTING DAN MENYAMA BRAYA [PDF]

open access: yesJurnal Akuntansi Multiparadigma
Abstrak – Perilaku Pengambilan Keputusan Kredit Berdasarkan Mental Accounting dan Menyama Braya Tujuan Utama – Penelitian ini bertujuan untuk mengeksplorasi keberadaan mental accounting dan konsep menyama braya dalam pengambilan keputusan kredit ...
Ni Komang Ayu Julia Praba Dewi   +1 more
doaj   +1 more source

Mental Accounting in the Housing Market [PDF]

open access: yesSSRN Electronic Journal, 2009
We identify a consumer bias with regard to different sources of debt-financing. Less salient debt may generate psychological benefits. This should be weighed against the possible economic costs of a suboptimal capital structure, but low levels of financial literacy make it unlikely that all households perceive the full economic costs. As a result there
Almenberg, Johan, Karapetyan, Artashes
openaire   +7 more sources

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