Showing 1 - 10 of 121
The transition to retirement involves various disruptions, notably use of time and temporal perceptions. First, a qualitative study explores links between temporal perceptions and subjective experiences of retirement. Then, a quantitative study tests the influence of individual time perception...
Persistent link: https://www.econbiz.de/10011074341
We examine firm managers' incentives to commit fraud in a model where firms seek funding from investors and investors … can monitor firms at a cost in order to get more precise information about firm prospects. We show that fraud incentives … funded without committing fraud, whereas in bad times investors are more vigilant and it is harder to commit fraud …
Persistent link: https://www.econbiz.de/10005134707
Frauds can be explained not only in terms of individual willingness to cheat, but may also be driven by opportunities to behave dishonestly. The audit policy should therefore be different for different categories of agents. This paper focuses on the optimal audit policy when there are two...
Persistent link: https://www.econbiz.de/10005412503
, increased division of labor in research, intense publication pressure, academic fraud, dilution of the concept of “university …
Persistent link: https://www.econbiz.de/10008671696
behavior by sellers. This paper presents the results of a natural field experiment on taxi rides in Athens, Greece, set up to … measure different types of fraud and to examine the influence of passengers’ presumed information and income on the extent of … fraud. Results reveal that taxi drivers cheat passengers in systematic ways: Passengers with inferior information about …
Persistent link: https://www.econbiz.de/10009020798
In this paper, we discuss how fraud losses impact the price structure chosen by a monopolistic payment platform, if … merchants can invest in fraud detection technologies. We show that liability rules bias the structure of the prices charged by …. If consumers are liable for fraud, the profit-maximizing price structure is neither biased in favor of consumers nor …
Persistent link: https://www.econbiz.de/10011072810
common sanction for this kind of fraud in the USA and in some European countries. …
Persistent link: https://www.econbiz.de/10011073502
This paper proposes two comparisons: the ethical level of French CPA and French auditors of airworthiness certification; their respective ethics level and their abilities to reveal errors. With this end in view, we used the Defining Issue Test method and technical scenarios. On the one hand,...
Persistent link: https://www.econbiz.de/10011073512
Recent field evidence suggests a positive link between overconfidence and innovative activities. In this paper we argue that the connection between overconfidence and innovation is more complex than the previous literature suggests. In particular, we show theoretically and experimentally that...
Persistent link: https://www.econbiz.de/10010877694
We study the stability of voluntary cooperation in response to varying rates at which a group grows. Using a laboratory public-good game with voluntary contributions and economies of scale, we construct a situation in which expanding a group’s size yields potential efficiency gains, but only...
Persistent link: https://www.econbiz.de/10010877699