Universität zu Köln

Gores, Timo (2015). Three Essays on Behavioral Aspects in Accounting and Economics. PhD thesis, Universität zu Köln.

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Abstract

The core of this thesis is based on three essays. While the individual parts can be read independently, all three essays are connected by taking on a behavioral view on accounting and economics. The first essay allows managerial behavior to deviate from perfect rationality, examining the influence of managerial overconfidence on cost behavior. The second essay draws on the concept of investor sentiment and is concerned with real consequences that arise from less than perfectly rational investor behavior. The third essay applies the concept of limited attention to the field of behavioral energy economics, examining which factors drive consumers' attention devoted to fuel-efficient technologies.

Item Type:	Thesis (PhD thesis)
Creators:	Creators Email ORCID ORCID Put Code Gores, Timo UNSPECIFIED UNSPECIFIED UNSPECIFIED
URN:	urn:nbn:de:hbz:38-61915
Date:	2015
Language:	English
Faculty:	Faculty of Management, Economy and Social Sciences
Divisions:	Faculty of Management, Economics and Social Sciences > Business Administration > Accounting and Taxation > Professorship for Business Administration and Management Accounting
Subjects:	Management and auxiliary services
Uncontrolled Keywords:	Keywords Language Managerial Overconfidence English Cost Stickiness English Investor Sentiment English Limited Attention UNSPECIFIED
Date of oral exam:	2 June 2015
Referee:	Name Academic Title Homburg, Carsten Univ.-Prof. Dr. Overesch, Michael Univ.-Prof. Dr.
Refereed:	Yes
URI:	http://kups.ub.uni-koeln.de/id/eprint/6191