Addressing Managerial Loss Aversion for the Corporate Value Creation Process: A Critical Analysis of the Literature and Preliminary Approaches Article Swipe
Riccardo Camilli
,
Alessandro Mechelli
,
Alessandra Stefanoni
,
Fabrizio Rossi
·
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.3390/admsci14010005
YOU?
·
· 2023
· Open Access
·
· DOI: https://doi.org/10.3390/admsci14010005
To date, the studies on managerial loss aversion have produced contradictory findings, making it impossible to: (i) identify the ultimate impact of managerial loss aversion on the value that organisations create for themselves and for their stakeholders, and (ii) mitigate the effect of managerial loss aversion to improve corporate value creation. With the aim of filling this gap, the authors of this paper first performed a Systematic Literature Review (SLR), resulting in 65 relevant papers. The 65 papers were then analysed through a Thematic Analysis (TA), which was aimed at isolating and revising the single effects of managerial loss aversion on the corporate value creation process. Once it became clear when and how managerial loss aversion leads to negative impacts on corporate value creation (such as suboptimal investments in corporate social responsibility, short-term-oriented budget expenditures, illegal corporate conduct in favourable contexts, and low demand for audit quality), a novel theoretical framework was built. This framework proposes some preliminary approaches to mitigate these detrimental effects. In particular, future empirical research may operationalise potential debiasing strategies, derived from critical analysis of the literature, to reduce managerial loss aversion in different business settings, thereby improving corporate value creation.
Related Topics
Concepts
Loss aversion
Debiasing
Value (mathematics)
Risk aversion (psychology)
Corporate social responsibility
Prospect theory
Audit
Thematic analysis
Economics
Business
Marketing
Microeconomics
Accounting
Public relations
Sociology
Qualitative research
Computer science
Financial economics
Expected utility hypothesis
Psychology
Machine learning
Cognitive science
Political science
Social science
Metadata
- Type
- article
- Language
- en
- Landing Page
- https://doi.org/10.3390/admsci14010005
- https://www.mdpi.com/2076-3387/14/1/5/pdf?version=1703162082
- OA Status
- gold
- References
- 76
- Related Works
- 10
- OpenAlex ID
- https://openalex.org/W4390050291
All OpenAlex metadata
Raw OpenAlex JSON
- OpenAlex ID
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https://openalex.org/W4390050291Canonical identifier for this work in OpenAlex
- DOI
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https://doi.org/10.3390/admsci14010005Digital Object Identifier
- Title
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Addressing Managerial Loss Aversion for the Corporate Value Creation Process: A Critical Analysis of the Literature and Preliminary ApproachesWork title
- Type
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articleOpenAlex work type
- Language
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enPrimary language
- Publication year
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2023Year of publication
- Publication date
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2023-12-21Full publication date if available
- Authors
-
Riccardo Camilli, Alessandro Mechelli, Alessandra Stefanoni, Fabrizio RossiList of authors in order
- Landing page
-
https://doi.org/10.3390/admsci14010005Publisher landing page
- PDF URL
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https://www.mdpi.com/2076-3387/14/1/5/pdf?version=1703162082Direct link to full text PDF
- Open access
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YesWhether a free full text is available
- OA status
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goldOpen access status per OpenAlex
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https://www.mdpi.com/2076-3387/14/1/5/pdf?version=1703162082Direct OA link when available
- Concepts
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Loss aversion, Debiasing, Value (mathematics), Risk aversion (psychology), Corporate social responsibility, Prospect theory, Audit, Thematic analysis, Economics, Business, Marketing, Microeconomics, Accounting, Public relations, Sociology, Qualitative research, Computer science, Financial economics, Expected utility hypothesis, Psychology, Machine learning, Cognitive science, Political science, Social scienceTop concepts (fields/topics) attached by OpenAlex
- Cited by
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0Total citation count in OpenAlex
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76Number of works referenced by this work
- Related works (count)
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10Other works algorithmically related by OpenAlex
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