Behavioral financial knowledge deals with the behavior of investors and other users in the capital market. According to the financial knowledge, it is no longer expected that only factors such as accounting information and macroeconomic variables will affect decision-making but also a variety of behavioral variables including manager’s optimism, information influence management, patience of maj...

This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminar...

The paper reports an experiment on the pricing of financial options. Arbitrage-free option pricing is tested against three hypotheses based on mental accounting. The data show that, even with considerable experience, unexploited arbitrage opportunities persist. Subjects do not seem to make the connections between the different investment possibilities, as essential for arbitrage-free pricing (A...

Research extending over twenty years in behavioral decision theory has led to the development of two important research streams -mental accounting and reason-based choice. This paper explores recent research on the role of mental accounting and reason-based choice in the construction of consumer preferences. Evidence suggests that the principles of mental accounting often regulate the purchase ...

BACKGROUND Theory suggests that individual behavioral responses impact the spread of flu-like illnesses, but this has been difficult to empirically characterize. Social distancing is an important component of behavioral response, though analyses have been limited by a lack of behavioral data. Our objective is to use media data to characterize social distancing behavior in order to empirically i...

Realistic models of locomotion, accounting for both individual pedestrian behavior and crowd dynamics, are crucial for crowd simulation. Most existing pedestrian models have been based on ad-hoc rules of interaction and parameters, or on theoretical frameworks like physics-inspired approaches that are not cognitively grounded. Based on the cognitively-plausible behavioral dynamics approach, we ...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...

The work presented here aims at understanding the nature, epigenesis and function of personality types (here called behavioral profiles) in birds, focusing on a wild bird species, the great tit (Parus major). Lines bidirectionally selected for exploration show a wide array of social and non-social behavioral differences, and also some differences in physiological parameters. Line differences in...

One of the few areas in management accounting and control research that has attained critical mass concerns the organizational and behavioral e€ects of budgeting. Many studies in this area focus on the use of budgets for managerial performance evaluation, and revolve around the construct Reliance on Accounting Performance Measures (RAPM). Despite the volume of the RAPM literature, concern has b...