A5065682059- Experimental Behavioral Economics Studies
- Decision-Making and Behavioral Economics
- Business, Education, Mathematics Research
- Financial Markets and Investment Strategies
- Auditing, Earnings Management, Governance
- Accounting and Financial Management
- Psychology of Moral and Emotional Judgment
- Financial Distress and Bankruptcy Prediction
- Corruption and Economic Development
- Corporate Finance and Governance
- Evaluation of Teaching Practices
- Accounting Education and Careers
- Educational Outcomes and Influences
- Ethics in Business and Education
- Psychology of Social Influence
- Social Sciences and Policies
- Credit Risk and Financial Regulations
- Higher Education Teaching and Evaluation
- Corporate Insolvency and Governance
- Educational Research and Science Teaching
- Student Assessment and Feedback
- Complex Systems and Time Series Analysis
- Market Dynamics and Volatility
- Higher Education and Sustainability
- Educational and Organizational Development
Universidad Complutense de Madrid
2015-2025
Harvard University
2021-2024
Massachusetts Institute of Technology
2013-2021
Dana-Farber/Harvard Cancer Center
2021
Universidad Francisco de Vitoria
2017
Departamento de Educación
2011-2017
IE University
2017
Boston University
2013
Abstract Over the last decade, a massive body of research has been devoted to uncovering human dishonesty. In present paper, we review more than hundred papers from this literature and provide comprehensive overview by first listing existing theoretical frameworks, then covering common empirical approaches, synthesizing demographic personal characteristics those who cheat, identifying behavioural mechanisms found that affect dishonesty finally finish discussing how evidence fit theory....
Policy makers use several international indices that characterize countries according to the quality of their institutions. However, no effort has been made study how honesty citizens varies across countries. This paper explores among 16 with 1440 participants. We employ a very simple task where participants face trade-off between joy eating fine chocolate and disutility having threatened self-concept because lying. Despite incentives cheat, we find individuals are mostly honest. Further,...
Abstract We analyze empirically the usefulness of combining accounting and auditing data in order to predict corporate financial distress. Concretely, we examine whether audit report information incrementally predicts distress over a traditional model: Altman's Z ‐Score model. Although seems play critical part prediction because auditors should warn investors about any default risks, this is first study that uses disclosures for predicting purposes. From dataset 1,821 Spanish distressed...
The adoption of immersive technologies in organizations has seen rapid growth recent years. Emotions are often experienced both positive and negative forms, creating a state known as emotional ambivalence. Despite it may strongly influence individuals´ behavior, ambivalence is classical construct psychological research which underexplored many other fields such technology research. This study addresses this gap by conducting an experiment with 190 managers workers. main hypothesis the paper...
Entender los mercados financieros y el comportamiento de inversionistas es uno objetivos principales en materia finanzas. Sin embargo, se encuentra que la mayor parte las conclusiones estas investigaciones sobre no estudian mismos: normalmente un análisis evolución precios acciones o datos utilizados pertenecen esencialmente a grandes mercados. La psicología ha mejorado conocimiento financiero resuelto muchas limitaciones Debido esto, decidido aplicar modelos psicológicos más válidos para...
Finding procedures that may guarantee high levels of validity is one the big challenges in methods psychology nowadays. In present study, we show Delphi method as a technique to study content. This shows an important advantage regarding traditional expert methods: it flexible and dynamic its application, allowing presence feedback between participants. We applied during development questionnaire individual investors' behavior stock exchange (Pascual-Ezama, et al., 2010), also calculating...
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating distress. A handful papers have shown that a combination ratios and data significant for predictive purposes, but only one recent paper provided accuracy 80% solely by disclosures contained in reports. This study was complemented simplifying analysis reports purposes same achieved. By applying three artificial intelligence...
Recent empirical evidence shows that working in an unsupervised, isolated situation under competition, can increase dishonest behavior to achieve prestige. However, could a common space, the presence of colleagues affect cheating? Here, we examine how familiar-peer influence, supervision and social incentives worker performance behavior. First, show peers is effective mechanism constrain honest/dishonest compared work (experiment 1). Second, demonstrate mere suspicion dishonesty from another...
Experimental studies of dishonesty usually rely on population-level analyses, which compare the distribution claimed rewards in an unsupervised, self-administered lottery (e.g., tossing a coin) with expected statistics 50/50 chance winning). Here, we provide paradigm that measures at individual level and identifies new profiles specific theoretical interpretations. We found among dishonest participants, (a) some did not bother implementing all, (b) implemented but lied about outcome, (c)...
Abstract The current economic crisis is showing one of the main problems that many companies in financial distress have to face, namely, impact bankruptcy law relation and firms. This paper aims analyze ex‐ante efficiency when are distress. To test it out, two research questions submitted: (i) Is solvency, criterion used Spanish law, best assess relative significance indicators, which determine bankrupt firms? (ii) efficient according solvency or there better criteria? answer them, a...
Although there have been several attempts to explore for beneficial effects of research participation in social sciences, most them mainly explored satisfaction and students learning perceptions (e.g., Bowman & Waite, 2003). Very few works studied by measuring exam performance. Moreover, has usually conceptualized as a mixture active passive participation, including the same measure different practices such filling up questionnaires, running experiments or reading answering questions about...
Dishonesty has an enormous impact on all aspects of our society. It causes huge financial losses annually, so efforts to understand dishonest behavior have increased. However, one the main questions yet be answered is whether dishonesty varies according gender. Do men behave more dishonestly than women? Although literature points a yes, there still no consensus matter. We examined gender differences in large sample (N = 2,452) using model recently developed by Pascual-Ezama et al. variation...
Business degrees have been pioneers in adopting the internationalization of Higher Education Institutions with option English as Medium Instruction (EMI). Research has grown about EMI versus non-EMI lecturers and students' performance measured through perception, motivation, discursive analysis or satisfaction measures. However, results not conclusive scarce number papers comparing quantitative course grades students. The aim this research paper is to prove that there no difference attaining...
En el entorno educativo actual se hacen necesarias estrategias que mejoren la calidad de docencia con finalidad aumentar aprendizaje significativo del alumno. De hecho, una las preocupaciones tiene universidad para adaptarse al Espacio Europeo Educación Superior (EEES) es distanciamiento entre vida real y teoría académica. este artículo presentan los resultados obtenidos, tras diseño a través un proyecto innovación docente, sobre utilización en aulas recursos multimedia (videos, tests,...
The internationalisation process at universities fostered by the European Area for Higher Education has launched measures such as adoption of comparable degrees, creation a compatible credit system and establishment mobility synergies both students lecturers (Bologna Declaration, 1999). In this context, many have increased their use English lingua franca offer degrees post-graduate in which is language teaching, communication assessment. research authors taken sample who belong to medium...
The Economics and Business
Objective – The objective of this paper is to test the validity using ‘bonus-malus’ (BM) levels classify policyholders satisfactorily.Design/methodology/approach In order achieve proposed and show empirical evidence, an artificial intelligence method, Rough Set theory, has been employed.Findings evidence shows that common risk factors employed by insurance companies are good explanatory variables for classifying car policyholders’ policies. addition, BM level variable slightly increases...
Purpose The purpose of this paper is twofold: first, to compare the assessment in two subjects Business Administration Degree between Finland and Spain and, second, test whether there are factors such as gender, age, subject, students’ motivation, or preferences that may have an impact on assessment. Design/methodology/approach A survey was designed for students enrolled Statistics Financial Accounting universities, multivariate statistical analysis were run. Findings First, coursework marks...
El presente trabajo de investigación tiene como objetivo analizar la influencia que sobre el rendimiento académico información recibida por los estudiantes respecto al proceso evaluación acumulativo actividades realizadas durante seminarios activos. Para ello se ha realizado un experimento con 3 condiciones intrasujeto en las controla disponible para 377 estudiantes. Los resultados obtenidos indican que, cuando facilita a evaluación, estos realizan mayor esfuerzo También han encontrado...