التحيزات الإدراكية و أثرها على مكونات رأس المال العامل : دراسة تحليلية لعينة من متخذي القرار في الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

This research aims to understand the behavior of decision makers in companies who participate in the financial and administrative decision-making process for managing working capital.

Mental accounting and how these biases can influence working capital management decisions.

The results show that the managers of companies listed on the Iraq Stock Exchange suffer from many cognitive biases that affect their way of thinking and therefore their financial decisions for the company, so it is necessary to avoid the impact of those biases by knowing the psychological effects of these biases in management decisions.

(4) Cognitive 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 simple regression analysis.