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Keywords: prospect theory
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Journal Articles
The Accounting Review (2020) 95 (6): 395–412.
Published: 01 November 2020
... University, Ivey Business School, London, Ontario, Canada. Editor's note: Accepted by Christopher D. Ittner, under the Senior Editorship of Mark L. DeFond. 3 2017 1 2020 2020 employee compensation incentives bonus penalty prospect theory Humans respond...
Journal Articles
The Accounting Review (2020) 95 (3): 33–58.
Published: 01 May 2020
...Chelsea Rae Austin; Donna D. Bobek; Ethan G. LaMothe ABSTRACT Based on prospect theory's value function, we predict how reference points adapt to influence individuals' tax evasion choices during and after experiencing temporary tax changes. Results from a multi-round experiment indicate...