The present study (N = 86) sought to evaluate a laboratory-based behavioral measure of risk taking (the Balloon Analogue Risk Task; BART) and to test associations between this measure and self-report measures of risk-related constructs as well as self-reported real-world risk behaviors. The BART evidenced sound experimental properties, and riskiness on the BART was correlated with scores on mea...

Approximately 1 of every 7 children younger than 18 years in the United States, or 10.2 million children, can be classified as having special health care needs.1 Children with special health care needs (CSHCN) are defined as those children who have or are at increased risk for a chronic physical, developmental, behavioral, or emotional condition and who also require health and related services ...

there is an increasing concern among financial statements users about the frauds occurring in the business organizations. the unexpected collapse of corporate giants such as enron and worldcom has driven those interested to pay more attention to the unethical practices in accounting systems. the phenomenon of earnings management is seen as one of the most controversial issues facing the account...

Both animals and humans use meta-rules in their daily life, in order to adapt their behavioral strategies on changing environmental situations. Typically, the term meta-rule encompasses those rules that are applied to rules themselves. In cognitive science, conventional approaches for designing meta-rules follow human hard-wired architectures. In contrast to previous approaches, the current wor...

Profitability and investment are becoming the new focus of empirical asset pricing. This paper examines the extent to which their return predictability is attributable to behavioral bias, specifically, investors’ tendency to anchor on 52-week high. Based on a return decomposition methodology developed by George, Hwang, and Li (2014), two profitability measures (operating profitability, return o...

The behavioral processes through which people react appropriately to verbal descriptions remain poorly understood. I argue here that these processes are Pavlovian. Common objections to a Pavlovian account of symbolic behavior evidence a lack of familiarity with the relevant data or misunderstandings of operant theory. Although much remains to be done to explore the relation between verbal under...

We tested the prediction that, if hoverflies are Batesian mimics, this may extend to behavioral mimicry such that their numerical abundance at each hour of the day (the daily activity pattern) is related to the numbers of their hymenopteran models. After accounting for site, season, microclimatic responses, and general hoverfly abundance at three sites in northwestern England, the residual numb...

This paper presents a contribution to the debates surrounding the culpability of accounting in the recent financial crisis. It adopts a Marxist theoretical perspective concentrating mainly on Marx’s work on fictitious capital. Fictitious capital is any form of investment (for example bonds, stocks, derivatives, and collateralized debt obligations) which is based upon the expectation of future r...

‘Racial’ disparities among cancers, particularly of the breast and prostate, are something of a mystery. For the US, in the face of slavery and its sequelae, centuries of interbreeding has greatly leavened genetic differences between ‘Blacks’ and ‘whites’, but marked contrasts in disease prevalence and progression persist. ‘Adjustment’ for socioeconomic status and lifestyle, while statistically...

Generally Accepted Accounting Principles (GAAP) provide the basis for measuring, valuing, and presenting financial information to investors and creditors. The Financial Accounting Standards Board (FASB) promulgates GAAP through its Statements of Financial Accounting Standards (SFAS). To guide its thinking in the promulgation of SFAS, the FASB employs as conceptual framework, called Qualitative ...