Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2797
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dc.creatorStella Maris Lima Altoé; Universidade Federal do Paraná-
dc.creatorLuciana Klein; Universidade Federal do Paraná-
dc.creatorAndré Junior de Oliveira; Universidade Federal do Paraná-
dc.creatorAdriana Casavechia Fragalli; Universidade Federal do Paraná-
dc.creatorLauro Brito de Almeida; Universidade Federal do Paraná-
dc.date2013-10-17-
dc.date.accessioned2016-12-09T17:31:31Z-
dc.date.available2016-12-09T17:31:31Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/1444-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2797-
dc.descriptionThe study objective is to investigate investment decisions in students and graduates of a program of post-graduate studies in academic mode, in Accounting at a Federal Higher Education Institution (IFES) located in southern Brazil, related to continue or discontinue the investment project. It is intended to verify the occurrence of the sunk cost effect in relation to the stage of academic training. Information was collected from a questionnaire composed of one of the scenarios which required an investment decision, proposed by Kwak and Moom (2010) experiment. The nonparametric Chi-Square test was used for data analysis. The data were processed and analyzed by the software XLSTAT. The sample, intentionally, was consisted of 46 respondents. The results show that the decision of continuity of the investment project is predominant for both Masters as to master degree students, characterizing the occurrence of the sunk cost effect in both groups. The test carried out showed no dependency relationship between the formation stage of the respondents and the perception of the sunk cost effect on investment decisions.-
dc.descriptionO objetivo do estudo é investigar as decisões de investimento em alunos e egressos de um Programa de pós-graduação stricto sensu, na modalidade acadêmica, em contabilidade, de uma Instituição Federal de Ensino Superior (IFES) localizada na Região Sul do Brasil, quanto a continuar ou descontinuar o projeto de investimento, ou seja, pretende-se verificar a ocorrência do efeito sunk cost em relação ao estágio de formação acadêmica. As informações foram coletadas a partir da aplicação de um questionário constituindo de um dos cenários de decisão de investimento, proposto no experimento de Kwak e Moom (2010). Para análise dos dados utilizou-se o teste não-paramétrico Qui-Quadrado. Os dados foram tratados e analisados pelo software XLSTAT. A amostra, intencional, foi composta de 46 respondentes. Os resultados encontrados demonstram que a decisão de continuidade do projeto de investimento é predominante, tanto para Mestres quanto para Mestrandos, caracterizando a ocorrência do efeito sunk cost nos dois grupos. O teste realizado demonstrou que não há relação de dependência entre o estágio de formação dos respondentes e a percepção do efeito sunk cost nas decisões de investimentos.-
dc.formatapplication/pdf-
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dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 12, No 36 (2013): Agosto-Novembro; p. 26-37-
dc.subjectSunk Cost Effect; Investment; Decisionmaking.-
dc.subjectEfeito sunk cost; Investimento; Tomada de decisão.-
dc.titleThe influence of the sunk cost effect on investment decisions-
dc.titleA Influência do Efeito Sunk Cost em Decisões de Investimentos - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v12n36p26-37-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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