Universität zu Köln

Three Essays on Behavioral Aspects in Accounting and Economics

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:
    CreatorsEmail
    Gores, Timo
    URN: urn:nbn:de:hbz:38-61915
    Subjects: Management and auxiliary services
    Uncontrolled Keywords:
    KeywordsLanguage
    Managerial OverconfidenceEnglish
    Cost StickinessEnglish
    Investor SentimentEnglish
    Limited AttentionUNSPECIFIED
    Faculty: Wirtschafts- u. Sozialwissenschaftliche Fakultät
    Divisions: Wirtschafts- u. Sozialwissenschaftliche Fakultät > Seminar für Allg. BWL und Controlling
    Language: English
    Date: 2015
    Date Type: Publication
    Date of oral exam: 02 June 2015
    Full Text Status: Public
    Date Deposited: 16 Jul 2015 08:38:43
    Referee
    NameAcademic Title
    Homburg, CarstenUniv.-Prof. Dr.
    Overesch, MichaelUniv.-Prof. Dr.
    URI: http://kups.ub.uni-koeln.de/id/eprint/6191

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