出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：The objective of this study was to determine whether the decision-making models present in Prospect Theory and the theory of limited rationality could help managers of financial institutions identify and control the emotions and rational limitations involved in the credit granting process in the financial market. To this end, a study was carried out with 17 bank managers as experimental group and 31 other managers from different areas as control group. Adopting a quantitative approach to research, questionnaires were sent electronically to a number of bank branches. Five scenarios were presented, seeking to identify the influence of behavioral factors on decisions in situations of risk. In addition, emotional triggers were included in some questions in order to verify the influence of this component on responses. Results were treated with SPSS software, using descriptive analysis of data and the statistical test Chi-square (χ²). Results observed for the five scenarios indicated that emotions and limited rationality in complex environments tend to influence managers in their decision-making process. The study evidence suggests differences in decision-making in accordance with how the problem is presented.
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T
