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نتیجه جستجو - Windfall

تعداد مقالات یافته شده: 3
ردیف عنوان نوع
1 Sunk cost effects hinge on the neural recalibration of reference points in mental accounting
اثرات هزینه های غرق شده بر روی لولایت عصبی از نقاط مرجع در حسابداری ذهنی-2021
The context of reinforcement history drastically influences human value-based choices. Mental accounting theory concerns how prior outcomes are perceived, combined and assigned into specific “mental” accounts to influence subsequent decisions but remains agnostic about the underlying computational and neural mecha- nisms. In a two-stage sequential decision-making task, we found previously incurred costs and bonuses biased subjects’ choices in the opposite directions with similar magnitudes. Such effects were consistent with a computational model where the reference point was recalibrated by prior gains and losses encoded in the ventral striatum activities. Moreover, individual’s susceptibility to prior outcomes was captured by the response of the dorsolateral prefrontal cortex and its functional connectivity with the medial orbitofrontal cortex, whose activity tracked the value of the chosen option. Our findings provide both behavioral and neural evidence of how sunk costs, benefits, and prospects are integrated within the mental accounting framework to influence choice behavior.
keywords: حسابداری ذهنی | هزینه غرق شده | باد کردن | قشر پیشانی Dorsolateral | ارزش انتخاب شده | Medial Orbitofrontal Cortex | Mental accounting | Sunk cost | Windfall | Dorsolateral prefrontal cortex | Chosen value | Medial orbitofrontal cortex
مقاله انگلیسی
2 Oil revenues, public procurement and armed conflict: A case study of a subnational government in Colombia
درآمدهای نفتی ، تدارکات عمومی و درگیری های مسلحانه: مطالعه موردی یک دولت ملی در کلمبیا-2020
This paper aims at linking the literature on the natural resource curse with the studies on public investment management. It seeks to bridge these bodies of literature through a case study that focuses on the subnational scale and takes into account political economy. The case is an oil-rich Colombian municipality, Arauca. The level of competition in public bidding processes undertaken by the mayoralty of Arauca was muted between 2005 – 2015. Arauca exhibited an extremely high level of single-bidder-ratio (96%) and a very low average number of bids submitted per open tendering process (1.05). The paper explores the factors and processes that contributed to explain this outcome. Qualitative and quantitative data was triangulated to address three aspects of the implementation of investment projects in Arauca: (i) transparency in public management; (ii) integrity in public procurement; and, (iii) the adverse effects of the oil-fuelled armed conflict on local democracy and the municipal procurement processes. The paper reports significant shortcomings in the implementation stage of investment projects in Arauca linked with these three components. After three decades of receiving a windfall of oil revenues, Araucas subnational government was not able to develop strong institutional arrangements to invest the revenues from resource extraction.
Keywords: Oil revenues | Subnational resource curse | Public investment management | Procurement process | Armed conflict
مقاله انگلیسی
3 Cash windfalls and acquisitions
سودها و بهره های بادآورده نقدی -2018
This article studies the effect of cash windfalls on the acquisition policy of companies. As identification, I use a German tax reform that permitted firms to sell their equity stakes tax free. Companies that could realize a cash windfall by selling equity stakes see an increase in the probability of acquiring another company by 14%. I find that these additional acquisitions destroy firm value. Following the tax reform, affected firms experience a decrease of 1.2 percentage points in acquisition announcement returns. These effects are stronger for larger cash windfalls. My findings are consistent with the free cash flow theory.
keywords: Acquisitions |Free cash flow theory |Overinvestment
مقاله انگلیسی
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