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COMPANIES (AUDITING AND ACCOUNTING) ACT 2003: ARRANGEMENT OF SECTIONS

Chia sẻ: Phạm Duy | Ngày: | Loại File: PDF | Số trang:70

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A recent field experiment by Wertenbroch, Soman, and Nunes (2002) provides direct evidence on the link between this type of deliberate “debt aversion” (Prelec and Loewenstein, 1998) and the need for self-control, showing that individuals who score high on a scale measuring impulsivity prefer to pay with cash as opposed to credit. Using our data, we identify households who own a credit card, and assess whether these households nevertheless exhibit the spending profile characteristic of credit constraints: a decline in spending over the pay period followed by a jump up on the next payday. We also investigate whether these households appear to treat current income and future income...

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