The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts

By Kimberly K. Moreno, Thomas E. Kida, James F. Smith. 2002

158 citations recorded by the source corpus.

Subfields: Finance, General Decision Sciences, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6dee3fd963351812df6ec9916f143e64da4a0cee

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Finance

1. Todd D. Kravet
2. Brian Bratten
3. Matthew D. DeAngelis
4. Marsha B. Keune
5. Shivaram Rajgopal
6. Steven M. Glover
7. Brian J. White
8. Michael D. Shields

In General Decision Sciences

1. Matthew Hall
2. Michael D. Shields
3. Joan Luft
4. Scott D. Vandervelde
5. Brian J. White
6. Mark E. Peecher
7. F. Hodge
8. Kristina Rennekamp

In Strategy and Management

1. Brian Bratten
2. Matthew D. DeAngelis
3. Marsha B. Keune
4. Shivaram Rajgopal
5. Michael D. Shields
6. Matthew Hall
7. Todd D. Kravet
8. Russell J. Lundholm

Citations in the corpus

• Fifty-Year Overview of Judgment and Decision-Making Research in Accounting (2011, unknown): “Kida et al. (2001) and Moreno et al. (2002) found that perceptions of unfair treatment affected managers’ capital investment decisions, and Williamson (2008) found that employees who perceived their environment to be fair contributed more to firm value.”
• Realising the richness of psychology theory in contingency-based management accounting research (2016, background): “For example, Moreno et al. (2002) show how managers’ capital budgeting decisions are influenced by both financial data and consideration of affective reactions, and Farrell et al. (2014) examine how incentive contracts can be used to mitigate the documented costly influence of some emotions by…”
• The Effect of Moods on Auditors' Inventory Valuation Decisions (2008, unknown): “Recent accounting research has begun to examine affective states and has focused on emotions and evaluations (e.g., Bhattacharjee and Moreno 2002; Moreno et al. 2002; Kadous 2001; Kida et al. 2001; Kida et al. 1998).”
• The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value (2014, background): “While prior work examines juror and employee judgments in contexts unlikely to affect the participants’ own wealth (e.g., Kadous 2001; Moreno et al. 2002), our study confirms affect’s unintended influence and substantial effect size in a context highly relevant to participants’ wealth—fundamental va”
• Psychology Models of Management Accounting (2010, background): “, 2001) — though there is considerable heterogeneity across individuals in these preferences — and experienced managers expect that non-trivial amounts of money will also be sacrificed to achieve these payoffs on the job (Luft and Libby, 1997; Kida et al., 2001; Moreno et al., 2002; Rowe et al., 200”