Effet des biais comportementaux sur le classement des décisions de financement
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Effet des biais comportementaux sur le classement des décisions de financement

Effet des biais comportementaux sur le classement des décisions de financement


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About the Book

Ce livre est basé sur une étude menée pour déterminer l'impact des biais comportementaux sur la nature et l'étendue des décisions de financement prises par les gestionnaires financiers. Six biais spécifiques ont été étudiés: l'excès de confiance des gestionnaires, l'excès d'optimisme des gestionnaires, l'aversion au regret, l'ancrage, la comptabilité mentale et le conservatisme. La population étudiée était composée de directeurs financiers d'entités cotées à la Bourse de Nairobi. Les résultats ont révélé que les gestionnaires prédisposés à l'excès de confiance, à l'ancrage et à la comptabilité mentale étaient plus enclins à recourir à l'endettement et aux fonds propres qu'au capital interne, les fonds propres étant préférés, suivis de l'endettement et des sources internes de capital. Cependant, ceux qui ont un biais d'optimisme excessif ont classé la dette en tête, suivie par les capitaux propres, avec le classement le plus bas pour le capital interne. D'autre part, les gestionnaires ayant une prédisposition à l'aversion au regret et au conservatisme ont classé le capital interne et la dette au premier rang par rapport aux capitaux propres; le capital interne a été le plus préféré, suivi de la dette et des capitaux propres.


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Product Details
  • ISBN-13: 9786208023751
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 376 gr
  • ISBN-10: 6208023750
  • Publisher Date: 29 Aug 2024
  • Height: 229 mm
  • No of Pages: 220
  • Spine Width: 13 mm
  • Width: 152 mm


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