Prospect Theory: A Study of the Endowment Effect

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Main Author: Jurandir Sell Macedo
Format: Artículo científico
Language:en
Published: Universidade Federal de Santa Catarina 2007
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author Jurandir Sell Macedo
author_facet Jurandir Sell Macedo
contents Prospect Theory: A Study of the Endowment Effect Jurandir Sell Macedo Emílio Araújo Menezes Patrícia Nunes Rosilene Marcon Administración y Contabilidad Risk Prospect Theory Endowment Effect Behavioral Finance is a recent field of study which contradicts the presupposition supported by ModernFinance that decision makers act rationally. Prospect Theory, developed by Kahneman and Tversky (1979),is presented as an alternative model to the Theory of Expected Utility in relation to the way people decidein face of possibilities of risk. According to Prospect Theory, people define gains and losses based on a givenpoint of reference, which can be established on grounds of a given level of expected gain. This fact leads to theEndowment Effect - a behavioral trend investigated in this study – whereby investors are influenced by aportfolio which they have received as an inheritance or endowment. The reason this occurs is that individualsusually define their expectations of gain according to the future profitability of the portfolio received, and notaccording to the future profitability of the market. Using an investment simulation, the Endowment Effectwas tested among 226 university students taking courses in the subject of capital markets. The resultsdemonstrate that the students were influenced by the different initial portfolios, which were randomlyassigned. 2007 artículo científico 1807-1821 https://www.redalyc.org/articulo.oa?id=76240802 https://www.redalyc.org/journal/762/76240802/ https://www.redalyc.org/journal/762/76240802/html/ https://www.redalyc.org/journal/762/76240802/76240802.epub https://www.redalyc.org/journal/762/76240802/movil en http://www.redalyc.org/revista.oa?id=762 Revista Contemporânea de Contabilidade application/pdf Universidade Federal de Santa Catarina Revista Contemporânea de Contabilidade (Brasil) Num.8 Vol.4
format Artículo científico
id redalyc_76240802
institution Redalyc
language en
publishDate 2007
publisher Universidade Federal de Santa Catarina
spellingShingle Prospect Theory: A Study of the Endowment Effect
Jurandir Sell Macedo
Administración y Contabilidad
Risk
Prospect Theory
Endowment Effect
Prospect Theory: A Study of the Endowment Effect Jurandir Sell Macedo Emílio Araújo Menezes Patrícia Nunes Rosilene Marcon Administración y Contabilidad Risk Prospect Theory Endowment Effect Behavioral Finance is a recent field of study which contradicts the presupposition supported by ModernFinance that decision makers act rationally. Prospect Theory, developed by Kahneman and Tversky (1979),is presented as an alternative model to the Theory of Expected Utility in relation to the way people decidein face of possibilities of risk. According to Prospect Theory, people define gains and losses based on a givenpoint of reference, which can be established on grounds of a given level of expected gain. This fact leads to theEndowment Effect - a behavioral trend investigated in this study – whereby investors are influenced by aportfolio which they have received as an inheritance or endowment. The reason this occurs is that individualsusually define their expectations of gain according to the future profitability of the portfolio received, and notaccording to the future profitability of the market. Using an investment simulation, the Endowment Effectwas tested among 226 university students taking courses in the subject of capital markets. The resultsdemonstrate that the students were influenced by the different initial portfolios, which were randomlyassigned. 2007 artículo científico 1807-1821 https://www.redalyc.org/articulo.oa?id=76240802 https://www.redalyc.org/journal/762/76240802/ https://www.redalyc.org/journal/762/76240802/html/ https://www.redalyc.org/journal/762/76240802/76240802.epub https://www.redalyc.org/journal/762/76240802/movil en http://www.redalyc.org/revista.oa?id=762 Revista Contemporânea de Contabilidade application/pdf Universidade Federal de Santa Catarina Revista Contemporânea de Contabilidade (Brasil) Num.8 Vol.4
title Prospect Theory: A Study of the Endowment Effect
topic Administración y Contabilidad
Risk
Prospect Theory
Endowment Effect
url https://www.redalyc.org/articulo.oa?id=76240802
https://www.redalyc.org/journal/762/76240802/
https://www.redalyc.org/journal/762/76240802/html/
https://www.redalyc.org/journal/762/76240802/76240802.epub
https://www.redalyc.org/journal/762/76240802/movil