Evaluating the risk decision process

Left/right “fixed” responses to arrow targets are influenced by whether a masked arrow prime is congruent or incongruent with the required target response. Left/right “free-choice” responses on trials with ambiguous targets that are mixed among fixed trials are also influenced by masked arrow primes. We show that the magnitude of masked priming of both fixed and free-choice responses is greater when the proportion of fixed trials with congruent primes is .8 rather than .2. Unconscious manipulation of context can thus influence both fixed and free choices. Sequential trial analyses revealed that these effects of the overall prime context on fixed and free-choice priming can be modulated by the local context (i.e., the nature of the previous trial). Our results support accounts of masked priming that posit a memory-recruitment, activation, or decision process that is sensitive to aspects of both the local and global context.

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Framing Effects in Ambiguous Risk Decision Making

PsycEXTRA Dataset ◽

10.1037/e520602012-078 ◽

2011 ◽

Author(s):

Paul Whitney ◽

John M. Hinson ◽

Peter J. Rosen

Keyword(s):

Decision Making ◽

Framing Effects ◽

Risk Decision

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Ethical Decisions on Quality of Life: A Model Examining the Decision Process

PsycEXTRA Dataset ◽

10.1037/e685842012-097 ◽

2012 ◽

Author(s):

Yustina Rafla ◽

Pennie Seibert ◽

Jennifer Valerio ◽

Christian Zimmerman

Keyword(s):

Quality Of Life ◽

Decision Process ◽

Ethical Decisions

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Decision process neglect

PsycEXTRA Dataset ◽

10.1037/e722842011-007 ◽

2004 ◽

Author(s):

J. Frank Yates

Keyword(s):

Decision Process

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Unwilling to initiate or willing to avoid the decision process: A two-dimensional model predicting decision process avoidance

PsycEXTRA Dataset ◽

10.1037/e722292011-062 ◽

2007 ◽

Author(s):

Ilona M. McNeill ◽

Bernard A. Nijstad ◽

Michel J. J. Handgraaf ◽

Carsten K. W. De Dreu

Keyword(s):

Decision Process ◽

Two Dimensional ◽

Dimensional Model ◽

Two Dimensional Model

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Inhibition of return in the oculomotor decision process: Dissociating visual target discrimination from saccade readiness delays.

Journal of Experimental Psychology Human Perception & Performance ◽

10.1037/xhp0000870 ◽

2021 ◽

Vol 47 (1) ◽

pp. 140-160

Author(s):

Jelmer P. de Vries ◽

Frans A. J. Verstraten ◽

Ignace T. C. Hooge ◽

Jasper H. Fabius ◽

Stefan Van der Stigchel

Keyword(s):

Decision Process ◽

Inhibition Of Return ◽

Visual Target ◽

Target Discrimination

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Comprehensive Income: which potential effects on firms' performance evaluation and users' decision process?

FINANCIAL REPORTING ◽

10.3280/fr2015-002003 ◽

2016 ◽

pp. 55-94

Author(s):

Pier Luigi Marchini ◽

Carlotta D'Este

Keyword(s):

Performance Evaluation ◽

Decision Process ◽

Financial Analysts ◽

Listed Companies ◽

Financial Statement ◽

Comprehensive Income ◽

Other Comprehensive Income ◽

Gains And Losses ◽

The Impact

The reporting of comprehensive income is becoming increasingly important. After the introduction of Other Comprehensive Income (OCI) reporting, as required by the 2007 IAS 1-revised, the IASB is currently seeking inputs from investors on the usefulness of unrealized gains and losses and on the role of comprehensive income. This circumstance is of particular relevance in code law countries, as local pre-IFRS accounting models influence financial statement preparers and users. This study aims at investigating the role played by unrealized gains and losses reporting on users' decision process, by examining the impact of OCI on the Italian listed companies RoE ratio and by surveying a sample of financial analysts, also content analysing their formal reports. The results show that the reporting of comprehensive income does not affect the financial statement users' decision process, although it statistically affects Italian listed entities' performance.

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