Author : Samsudeen thowfeek ahamed, athambawa haleem
Keyword : Behavioral finance, managers cognitive bias, capital budgeting techniques, optimism, overconfidence and risk perception.
Subject : Social sciences
Article Type : Original article (research)
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Abstract : This study examines the influence of cognitive bias of the managers in the selection and usage practice of capital budgeting techniques of listed companies in the Colombo Stock Exchange (CSE). Although many studies have been conducted in relation to behavioral finance and corporate decisions, sufficient evidence has not yet been found from the previous seminal works relating to the influence of cognitive-behavioral biases of managers in the selection and usage practice of the quantitative techniques of the capital budgeting process (CBT) or capital investment decision process.
Article by : Samsudeen Thowfeek Ahamed
Article add date : 2020-12-15
How to cite : Samsudeen thowfeek ahamed, athambawa haleem. (2020-December-15). The influence of cognitive bias of the managers in the selection and use of capital budgeting techniques: evidence of sri lanka. retrieved from https://www.openacessjournal.com/abstract/498