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Influence of decision makers' characteristics on risk analysis in strategic investment decisions

Influence of decision makers' characteristics on risk analysis in strategic investment decisions
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摘要 This study empirically examines the influence of decision makers' (DMs) characteristics on risk analysis in strategic investment decisions (SIDs) of companies operating automotive industry in India. This study has developed and tested a structural model that linking select demographics, risk propensity and risk analysis in SIDs. The primary data were collected from Senior Finance Professionals (CFOs, GMs, VPs and so on) representing 36 listed automotive companies operating in India. Based on the responses collected from a single cross-sectional mailed survey, this study finds that risk propensity has a significant positive influence on the extent of usage of risk analysis in SIDs.
出处 《Journal of Modern Accounting and Auditing》 2010年第4期38-44,共7页 现代会计与审计(英文版)
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