جستجوی مقالات مرتبط با کلیدواژه « تئوری چشم انداز » در نشریات گروه « اقتصاد »

The purpose of this study was to investigate the effect of investors' mental accounting on Financing Policies of companies admitted to Tehran Stock Exchange. Statistical population was including of 14 top investment companies and their apposite invest taker companies (109 companies) during 2011-2017. In this study, variables of financial leverage, cash dividend, debt ratio, debt maturity and long-term debt to equity ratio were used as indicators of financing policies and Panel data model with fixed effects method was used for data analysis. The results showed that investigated investment companies exhibited subjective accounting behavior in 34.69% of cases. In addition, investors' mental accounting also has an adverse effect on financial leverage, cash dividend and direct effect on debt ratio, debt maturity and long-term equity debt. The findings can provide valuable insights for managers to achieve optimal financing levels and play an important role in economic growth.

After Kahneman and Tversky expanded the Prospect theory in the context of behavioral economics in year 1992, academic and policy making communities wondered as if the theory of expected valuation could solely explain the economic behavior of individuals and governments in different decision-making situations. This was further reinforced by the facts of the wars between Iraq and the United States (1990) or England and Argentina (1982) asking why is it that one country still decides to enter a direct war, despite finding itself economically and militarily weaker than the adversary. Behavioral economists have attempted to use the Prospect theory to explain these countries’ responds by providing a more accurate prediction of the behavior of many governments in opposition to powerful countries. In the meantime, the use of game theory due to its high modeling power regarding intelligent actors and their dynamic behavior has gained widespread use in combination with landscape theory. In this paper, we try to present the Prospect theory and the way it is combined with game theory in order to provide a model for the optimal explanation of Iran’s socio-economic behavior under sanctions.

Tax evasion analysis is typically based on an expected utility theory (EUT). However, this leads to several qualitative and quantitative puzzles. Literature on tax evasion, it is believed that increasing the tax rate, the tax evasion also increased. So why don’t most of taxpayers evade? There is not enough evidence to prove the above results. In this paper, using the theory by Kahneman and Tversky prospect that was first introduced in 1979, to consider the problem of tax evasion. Compare the results of the calculation of tax crimes, using both theories states that there is big difference between the perspective theory and the theory of expected utility. Crimes obtained obtained by using the theory of expected utility are much larger . Prospect theory with regard to behavioral factors governing the decision to study the behavior of tax payers states as well.