Results 121 to 130 of about 337,630 (309)

The Influence Of Prospect Theory And Psychological Commitment On The Tax-Reporting Aggressiveness Of Professional Tax Return Preparers

open access: yesInternational Business & Economics Research Journal (IBER), 2011
According to prospect theory (Kahneman and Tversky 1979), decision makers perceive outcomes as gains or losses from a reference point and behave differently depending on how the outcome is framed. Decision makers will be risk-averse if the perceived outcome is viewed as a gain and risk-seeking if it is perceived as a loss.
Timothy R. Koski, Craig R. Ehlen
openaire   +2 more sources

The Political Psychology Behind Consumer Decisions: The Complex Relationship Between Political Ideology and Political Consumerism

open access: yesJournal of Consumer Behaviour, EarlyView.
ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening   +3 more
wiley   +1 more source

Breaking Down Online and Digital Reporting Practices: A Research Map From Websites to Social Media

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper adopts a mixed research methodology, integrating bibliometric and systematic literature review (SLR) tools, to systematise the academic contributions and the different bodies of knowledge generated over the last decades on online and digital reporting practices, ranging from websites to social media.
Giuseppe Nicolò   +3 more
wiley   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

The antecedents and consequences of service customer citizenship and badness behavior [PDF]

open access: yes, 2006
This paper presents an empirical test of the antecedents and consequences of customer extra-role behavior (i.e., customer citizenship behavior and badness behavior).
Gong, Taeshik, Yi, Youjae
core  

CEO Overconfidence, Industry Competition, and ESG Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

TÜRKİYE’DE MÜKELLEF DAVRANIŞLARININ ANALİZİ

open access: yesAnkara Sosyal Bilimler Üniversitesi Hukuk Fakültesi Dergisi
Devlet toplum için üretmek zorunda olduğu mal ve hizmetleri kamu harcamaları aracılığıyla yerine getirmektedir. Kamu harcamalarının en önemli ve en büyük gelir kaynağı vergilerdir.
Nihal Güneş Ay   +2 more
doaj   +1 more source

The Hidden Limits of the Charitable Deduction: An Introduction to Hypersalience [PDF]

open access: yes, 2012
Behavioral economics introduced the concept of salience to law and economics. In the area of tax policy, salience refers to the prominence of taxes in the minds of taxpayers. This article complicates the literature on salience and taxation by introducing
Faulhaber, Lilian V.
core   +2 more sources

The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto   +3 more
wiley   +1 more source

Social norms and corruption [PDF]

open access: yes, 2009
We explore theoretically and empirically whether corruption is contagious and whether conditional cooperation matters. We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society.
Dong, Bin, Dulleck, Uwe, Torgler, Benno
core   +1 more source

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