Emotional biases and their relationship to working capital management Analytical study of a sample of decision makers in the Iraqi Stock Exchange
DOI:
https://doi.org/10.36322/jksc.v1i68.11445Keywords:
emotional biases, Working capital, Iraq Stock ExchangeAbstract
This research aims to understand and clarify the behavior of decision makers in companies who participate in the financial and administrative decision-making process for managing working capital. How can these biases affect working capital management decisions? The results show that emotional biases clearly appeared on the managers of Iraqi companies listed on the Iraq Stock Exchange and on their management decisions related to working capital management. Therefore, it is necessary to avoid the impact of these biases by knowing The psychological effects of these biases on financial and management decisions Emotional biases were tested on (103) of managers with influence on financial and administrative decisions related to working capital management and the company as a whole, based on the descriptive and inferential method of the sample and hypotheses of the study by using two statistical tools represented by the correlation matrix (Pearson correlation coefficients) and regression analysis The simple
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الانترنيت:
-Wright, Terry, "The Top Investor Behavioral Biases", National Bank Financial, www.terrywright.ca, 2012.
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