The Influence of Evaluative Reactions to Attribute Frames and Accounting Data on Capital Budgeting Decisions

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dc.contributor.authorAllport, Christopher Douglasen
dc.contributor.committeecochairBhattacharjee, Sudipen
dc.contributor.committeecochairBrown, Roberten
dc.contributor.committeememberNottingham, Quinton J.en
dc.contributor.committeememberBrozovsky, John A.en
dc.contributor.committeememberMoreno, Kimberly K.en
dc.contributor.departmentAccounting and Information Systemsen
dc.date.accessioned2014-03-14T20:13:35Zen
dc.date.adate2005-07-14en
dc.date.available2014-03-14T20:13:35Zen
dc.date.issued2005-06-23en
dc.date.rdate2008-07-14en
dc.date.sdate2005-06-29en
dc.description.abstractThe purpose of this dissertation was to analyze the susceptibility of capital budgeting decisions to bias. Based on the political nature of many of these decisions, attribute framing effects were analyzed in a capital budgeting decision context. Specifically, two independent variables were analyzed: accounting data and attribute frames. This research proposed that attribute framing effects would be conditional on the nature of the accounting data being considered. When the accounting data elicited a positive or negative evaluative reaction, attribute frames were expected to be unobtrusive to capital budgeting decisions. However, when the accounting data was neutral, eliciting an ambiguous evaluative reaction, attribute frames were predicted to bias these decisions. An experiment was conducted that considered the issue across two types of capital budgeting decisions: accept/reject decisions (dichotomous decision) and strategic alliance judgments (monetary allocations). Experimental findings strongly support the predicted relationships. These results suggest that persuasive descriptions are not effective in capital budgeting contexts when accounting data provides a clear picture as to the investment's future success; however, these tactics may be vitally important when accounting information is unclear about the investment's future success.en
dc.description.degreePh. D.en
dc.identifier.otheretd-06292005-165247en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-06292005-165247/en
dc.identifier.urihttp://hdl.handle.net/10919/28153en
dc.publisherVirginia Techen
dc.relation.haspartDissertation_Final_II.pdfen
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subjectCapital Budgetingen
dc.subjectInformation Ambiguityen
dc.subjectEvaluative Reactionsen
dc.subjectAttribute Framingen
dc.titleThe Influence of Evaluative Reactions to Attribute Frames and Accounting Data on Capital Budgeting Decisionsen
dc.typeDissertationen
thesis.degree.disciplineAccounting and Information Systemsen
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.leveldoctoralen
thesis.degree.namePh. D.en

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