{"id":"https://openalex.org/W2185570432","doi":null,"title":"THE INFLUENCE OF EVALUATIVE REACTIONS TO ATTRIBUTE FRAMES AND ACCOUNTING DATA ON CAPITAL BUDGETING DECISIONS","display_name":"THE INFLUENCE OF EVALUATIVE REACTIONS TO ATTRIBUTE FRAMES AND ACCOUNTING DATA ON CAPITAL BUDGETING DECISIONS","publication_year":2005,"publication_date":"2005-06-23","ids":{"openalex":"https://openalex.org/W2185570432","mag":"2185570432"},"language":"en","primary_location":{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/28153","doi":null,"is_oa":true,"landing_page_url":"http://scholar.lib.vt.edu/theses/available/etd-06292005-165247/","pdf_url":"https://vtechworks.lib.vt.edu/bitstreams/88963f0e-6aca-4681-8eab-7dfca0c9453c/download","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://vtechworks.lib.vt.edu/bitstreams/88963f0e-6aca-4681-8eab-7dfca0c9453c/download","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5087341767","display_name":"Christopher D. Allport","orcid":"https://orcid.org/0000-0002-4728-0690","observed_orcids":["https://orcid.org/0000-0002-4728-0690"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Christopher D. Allport","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-4728-0690","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5087341767"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.011599999852478504,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.8980000019073486},{"id":"https://openalex.org/keywords/attribute-framing","display_name":"attribute framing","score":0.7739999890327454},{"id":"https://openalex.org/keywords/framing-effects","display_name":"framing effects","score":0.6769999861717224},{"id":"https://openalex.org/keywords/evaluative-reactions","display_name":"evaluative reactions","score":0.7089999914169312},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.8999999761581421},{"id":"https://openalex.org/keywords/decision-bias","display_name":"decision bias","score":0.8740000128746033},{"id":"https://openalex.org/keywords/political-decision-making","display_name":"political decision-making","score":0.5649999976158142},{"id":"https://openalex.org/keywords/accept-reject-decisions","display_name":"accept/reject decisions","score":0.6980000138282776}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6480662226676941},{"id":"https://openalex.org/C57918260","wikidata":"https://www.wikidata.org/wiki/Q1354666","display_name":"Capital budgeting","level":3,"score":0.5829809904098511},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.49286460876464844},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3754141926765442},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3273429572582245},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1699422299861908},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1274285912513733},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.05158635973930359},{"id":"https://openalex.org/C21425071","wikidata":"https://www.wikidata.org/wiki/Q7249389","display_name":"Project appraisal","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/28153","doi":null,"is_oa":true,"landing_page_url":"http://scholar.lib.vt.edu/theses/available/etd-06292005-165247/","pdf_url":"https://vtechworks.lib.vt.edu/bitstreams/88963f0e-6aca-4681-8eab-7dfca0c9453c/download","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},{"id":"mag:2185570432","doi":null,"is_oa":false,"landing_page_url":"https://scholar.lib.vt.edu/theses/available/etd-06292005-165247/unrestricted/Dissertation_Final_II.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:vtechworks.lib.vt.edu:10919/28153","doi":null,"is_oa":true,"landing_page_url":"http://scholar.lib.vt.edu/theses/available/etd-06292005-165247/","pdf_url":"https://vtechworks.lib.vt.edu/bitstreams/88963f0e-6aca-4681-8eab-7dfca0c9453c/download","source":{"id":"https://openalex.org/S4306400248","display_name":"VTechWorks (Virginia Tech)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I859038795","host_organization_name":"Virginia Tech","host_organization_lineage":["https://openalex.org/I859038795"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Dissertation"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2185570432.pdf","grobid_xml":"https://content.openalex.org/works/W2185570432.grobid-xml"},"referenced_works_count":164,"referenced_works":["https://openalex.org/W93683571","https://openalex.org/W244538167","https://openalex.org/W335800763","https://openalex.org/W1495906150","https://openalex.org/W1540094630","https://openalex.org/W1553228286","https://openalex.org/W1574562613","https://openalex.org/W1587067535","https://openalex.org/W1606527901","https://openalex.org/W1714351600","https://openalex.org/W1917616560","https://openalex.org/W1928744275","https://openalex.org/W1934932225","https://openalex.org/W1963847166","https://openalex.org/W1964084789","https://openalex.org/W1966830949","https://openalex.org/W1967766166","https://openalex.org/W1970422287","https://openalex.org/W1971186508","https://openalex.org/W1971478281","https://openalex.org/W1971572335","https://openalex.org/W1971870746","https://openalex.org/W1972306955","https://openalex.org/W1973216329","https://openalex.org/W1974512756","https://openalex.org/W1974559974","https://openalex.org/W1976089762","https://openalex.org/W1976772585","https://openalex.org/W1978816387","https://openalex.org/W1982671368","https://openalex.org/W1983193501","https://openalex.org/W1989502263","https://openalex.org/W1990252951","https://openalex.org/W1990486104","https://openalex.org/W1990980558","https://openalex.org/W1997882985","https://openalex.org/W1998740918","https://openalex.org/W1999935322","https://openalex.org/W1999965170","https://openalex.org/W2000313391","https://openalex.org/W2006397401","https://openalex.org/W2007362929","https://openalex.org/W2009543464","https://openalex.org/W2012469293","https://openalex.org/W2015189595","https://openalex.org/W2016132200","https://openalex.org/W2016255372","https://openalex.org/W2017585597","https://openalex.org/W2017981144","https://openalex.org/W2019336417","https://openalex.org/W2019735051","https://openalex.org/W2020597523","https://openalex.org/W2021937242","https://openalex.org/W2022699253","https://openalex.org/W2023536237","https://openalex.org/W2026621547","https://openalex.org/W2027940320","https://openalex.org/W2028664905","https://openalex.org/W2030475984","https://openalex.org/W2033040379","https://openalex.org/W2033391576","https://openalex.org/W2034527585","https://openalex.org/W2035333472","https://openalex.org/W2035800316","https://openalex.org/W2035883433","https://openalex.org/W2036233224","https://openalex.org/W2043551924","https://openalex.org/W2043845057","https://openalex.org/W2045148212","https://openalex.org/W2046411892","https://openalex.org/W2046645865","https://openalex.org/W2047038396","https://openalex.org/W2047225999","https://openalex.org/W2047394535","https://openalex.org/W2051157699","https://openalex.org/W2051718275","https://openalex.org/W2052688978","https://openalex.org/W2052796989","https://openalex.org/W2053313765","https://openalex.org/W2053420408","https://openalex.org/W2054752717","https://openalex.org/W2054805201","https://openalex.org/W2056724655","https://openalex.org/W2059847013","https://openalex.org/W2062356297","https://openalex.org/W2067508826","https://openalex.org/W2067723160","https://openalex.org/W2067995320","https://openalex.org/W2068380992","https://openalex.org/W2068426176","https://openalex.org/W2069352081","https://openalex.org/W2072784758","https://openalex.org/W2072906392","https://openalex.org/W2073323720","https://openalex.org/W2074117897","https://openalex.org/W2074363882","https://openalex.org/W2076098167","https://openalex.org/W2076490657","https://openalex.org/W2077395445","https://openalex.org/W2077738322","https://openalex.org/W2078886503","https://openalex.org/W2080612551","https://openalex.org/W2080757618","https://openalex.org/W2081598468","https://openalex.org/W2081842211","https://openalex.org/W2082716295","https://openalex.org/W2082729089","https://openalex.org/W2086275786","https://openalex.org/W2086665182","https://openalex.org/W2088661631","https://openalex.org/W2090155961","https://openalex.org/W2091711164","https://openalex.org/W2094490787","https://openalex.org/W2096452841","https://openalex.org/W2096800674","https://openalex.org/W2098062383","https://openalex.org/W2098608943","https://openalex.org/W2099192338","https://openalex.org/W2102018949","https://openalex.org/W2102687885","https://openalex.org/W2109292028","https://openalex.org/W2110240838","https://openalex.org/W2120439698","https://openalex.org/W2122385224","https://openalex.org/W2124980384","https://openalex.org/W2125543222","https://openalex.org/W2128635837","https://openalex.org/W2128954165","https://openalex.org/W2130173750","https://openalex.org/W2131873985","https://openalex.org/W2133469585","https://openalex.org/W2135356988","https://openalex.org/W2135539456","https://openalex.org/W2149688032","https://openalex.org/W2152246832","https://openalex.org/W2153744606","https://openalex.org/W2154579065","https://openalex.org/W2157398989","https://openalex.org/W2157906015","https://openalex.org/W2159401492","https://openalex.org/W2159845667","https://openalex.org/W2162260603","https://openalex.org/W2163991815","https://openalex.org/W2169268900","https://openalex.org/W2171507395","https://openalex.org/W2172220307","https://openalex.org/W2176801670","https://openalex.org/W2275158698","https://openalex.org/W2322752784","https://openalex.org/W2324697242","https://openalex.org/W2326254816","https://openalex.org/W2334962475","https://openalex.org/W2396835657","https://openalex.org/W2617700317","https://openalex.org/W2771351177","https://openalex.org/W2789190599","https://openalex.org/W2806053047","https://openalex.org/W2929143883","https://openalex.org/W3122285400","https://openalex.org/W3124050780","https://openalex.org/W3150451959","https://openalex.org/W3214476041","https://openalex.org/W4252713639","https://openalex.org/W7137307144"],"related_works":["https://openalex.org/W2947049956","https://openalex.org/W2481733938","https://openalex.org/W4246899875","https://openalex.org/W2491323488","https://openalex.org/W2484170382","https://openalex.org/W1274775028","https://openalex.org/W7051366701","https://openalex.org/W2052796989","https://openalex.org/W1994690694","https://openalex.org/W1747761397"],"abstract_inverted_index":{"The":[0],"purpose":[1],"of":[2,10,21,23,61,120],"this":[3],"dissertation":[4],"was":[5,94,111],"to":[6,14,82,85,105,162],"analyze":[7],"the":[8,18,59,62,68,91,115,138,163,180],"susceptibility":[9],"capital":[11,33,86,121,151],"budgeting":[12,34,87,122,152],"decisions":[13,125],"bias.":[15],"Based":[16],"on":[17,58],"political":[19],"nature":[20,60],"many":[22],"these":[24,107,168],"decisions,":[25],"attribute":[26,46,52,78,101],"framing":[27,53],"effects":[28,54],"were":[29,41,80,103],"analyzed":[30],"in":[31,150],"a":[32,72,158],"decision":[35],"context.":[36],"Specifically,":[37],"two":[38,118],"independent":[39],"variables":[40],"analyzed:":[42],"accounting":[43,63,69,92,155,175],"data":[44,64,70,93,156],"and":[45,128],"frames.":[47],"This":[48],"research":[49],"proposed":[50],"that":[51,113,144],"would":[55],"be":[56,83,171],"conditional":[57],"being":[65],"considered.":[66],"When":[67],"elicited":[71],"positive":[73],"or":[74],"negative":[75],"evaluative":[76,99],"reaction,":[77,100],"frames":[79,102],"expected":[81],"unobtrusive":[84],"decisions.":[88,108],"However,":[89],"when":[90,154,174],"neutral,":[95],"eliciting":[96],"an":[97],"ambiguous":[98],"predicted":[104,139],"bias":[106],"An":[109],"experiment":[110],"conducted":[112],"considered":[114],"issue":[116],"across":[117],"types":[119],"decisions:":[123],"accept/reject":[124],"(dichotomous":[126],"decision)":[127],"strategic":[129],"alliance":[130],"judgments":[131],"(monetary":[132],"allocations).":[133],"Experimental":[134],"findings":[135],"strongly":[136],"support":[137],"relationships.":[140],"These":[141],"results":[142],"suggest":[143],"persuasive":[145],"descriptions":[146],"are":[147],"not":[148],"effective":[149],"contexts":[153],"provides":[157],"clear":[159],"picture":[160],"as":[161],"investment's":[164,181],"future":[165,182],"success;":[166],"however,":[167],"tactics":[169],"may":[170],"vitally":[172],"important":[173],"information":[176],"is":[177],"unclear":[178],"about":[179],"success.":[183]},"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
