Effect of Risks Perceived on Trust and Decisions of Investment and Financing
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/1548 |
Resumo: | Objective: Given the role of trust and risks perceived by the financial manager in his relationship with the financial institution, this study seeks to verify the moderating role of perceived risks in the relationship between trust and investment decisions and organizational financing.Method: The study was carried out through a survey of 232 financial managers.Originality: This study shows how the characteristics of the relationship between the financial manager and the financial institution influence the decision-making processes of investment and financing.Results: The results show that trust displays a positive linear effect on the investment decision, but it does not present a linear relationship with the financing decision. Higher levels of risk perception increase the effect of trust in the investment decision, while under conditions of low risk perception, trust influences the financing decision.Theoretical contributions: In theoretical terms, these results contribute to fill a gap in the search for the effects of manager's trust in the financial institution. Specifically, this study elucidated that trust displays a different effect on investment and financing decisions.Managerial contributions: Financial institutions may, concerning management, assess under which conditions establishing trust relationships are most important in determining investment or financing decisions by the financial manager. |
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Contabilidade, Gestão e Governança |
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Effect of Risks Perceived on Trust and Decisions of Investment and FinancingEfeito dos Riscos Percebidos sobre a Confiança e as Decisões de Investimento e FinanciamentoTrustRelationshipInvestmentFinancingPerceived risks.ConfiançaRelacionamentoInvestimentoFinanciamentoRiscos percebidos.Objective: Given the role of trust and risks perceived by the financial manager in his relationship with the financial institution, this study seeks to verify the moderating role of perceived risks in the relationship between trust and investment decisions and organizational financing.Method: The study was carried out through a survey of 232 financial managers.Originality: This study shows how the characteristics of the relationship between the financial manager and the financial institution influence the decision-making processes of investment and financing.Results: The results show that trust displays a positive linear effect on the investment decision, but it does not present a linear relationship with the financing decision. Higher levels of risk perception increase the effect of trust in the investment decision, while under conditions of low risk perception, trust influences the financing decision.Theoretical contributions: In theoretical terms, these results contribute to fill a gap in the search for the effects of manager's trust in the financial institution. Specifically, this study elucidated that trust displays a different effect on investment and financing decisions.Managerial contributions: Financial institutions may, concerning management, assess under which conditions establishing trust relationships are most important in determining investment or financing decisions by the financial manager. Objetivo: Diante do papel da confiança e dos riscos percebidos pelo gestor financeiro na sua relação com a instituição financeira, este estudo objetiva verificar o papel moderador dos riscos percebidos na relação entre a confiança e as decisões de investimentos e de financiamentos organizacionais.Método: O estudo foi feito por meio de uma survey com 232 gestores financeiros.Originalidade: Este estudo evidencia como como características da relação entre o gestor financeiro a instituição financeira influenciam nos processos de tomada de decisão de investimento e de financiamento.Resultados: Os resultados evidenciam que a confiança possui um efeito positivo linear sobre a decisão de investimento, porém não possui uma relação linear com a decisão de financiamento. Maiores níveis de percepção de risco aumentam o efeito da confiança na decisão de investimento, enquanto que em condições de baixa percepção de risco a confiança exerce influência na decisão de financiamento.Contribuições teóricas: Em termos teóricos, estes resultados contribuem para preencher uma lacuna existente na pesquisa dos efeitos da confiança do gestor financeiro na instituição financeira com a qual trabalha. Especificamente, este estudo elucidou que a confiança possui um efeito diferente em decisões de investimentos e de financiamentos.Contribuições para a gestão: Gerencialmente, as instituições financeiras podem avaliar sob quais condições o estabelecimento de relacionamentos de confiança é mais importante para determinar as decisões de investimentos ou de financiamentos por parte do gestor financeiro.Contabilidade Gestão e Governança2019-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/154810.51341/1984-3925_2019v22n2a6Contabilidade Gestão e Governança; v. 22 n. 2 (2019); 243-2601984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBengporhttps://revistacgg.org/index.php/contabil/article/view/1548/pdfhttps://revistacgg.org/index.php/contabil/article/view/1548/pdf_1Copyright (c) 2019 Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessDalmolin, DomingosBasso, KennyReck, DanúbiaLaimer, Claudionor GuedesDalla Corte, Vitor Francisco2019-12-10T06:14:23Zoai:oai.jamg.cloud:article/1548Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2019-12-10T06:14:23Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing Efeito dos Riscos Percebidos sobre a Confiança e as Decisões de Investimento e Financiamento |
title |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
spellingShingle |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing Dalmolin, Domingos Trust Relationship Investment Financing Perceived risks. Confiança Relacionamento Investimento Financiamento Riscos percebidos. |
title_short |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
title_full |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
title_fullStr |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
title_full_unstemmed |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
title_sort |
Effect of Risks Perceived on Trust and Decisions of Investment and Financing |
author |
Dalmolin, Domingos |
author_facet |
Dalmolin, Domingos Basso, Kenny Reck, Danúbia Laimer, Claudionor Guedes Dalla Corte, Vitor Francisco |
author_role |
author |
author2 |
Basso, Kenny Reck, Danúbia Laimer, Claudionor Guedes Dalla Corte, Vitor Francisco |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Dalmolin, Domingos Basso, Kenny Reck, Danúbia Laimer, Claudionor Guedes Dalla Corte, Vitor Francisco |
dc.subject.por.fl_str_mv |
Trust Relationship Investment Financing Perceived risks. Confiança Relacionamento Investimento Financiamento Riscos percebidos. |
topic |
Trust Relationship Investment Financing Perceived risks. Confiança Relacionamento Investimento Financiamento Riscos percebidos. |
description |
Objective: Given the role of trust and risks perceived by the financial manager in his relationship with the financial institution, this study seeks to verify the moderating role of perceived risks in the relationship between trust and investment decisions and organizational financing.Method: The study was carried out through a survey of 232 financial managers.Originality: This study shows how the characteristics of the relationship between the financial manager and the financial institution influence the decision-making processes of investment and financing.Results: The results show that trust displays a positive linear effect on the investment decision, but it does not present a linear relationship with the financing decision. Higher levels of risk perception increase the effect of trust in the investment decision, while under conditions of low risk perception, trust influences the financing decision.Theoretical contributions: In theoretical terms, these results contribute to fill a gap in the search for the effects of manager's trust in the financial institution. Specifically, this study elucidated that trust displays a different effect on investment and financing decisions.Managerial contributions: Financial institutions may, concerning management, assess under which conditions establishing trust relationships are most important in determining investment or financing decisions by the financial manager. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/1548 10.51341/1984-3925_2019v22n2a6 |
url |
https://revistacgg.org/index.php/contabil/article/view/1548 |
identifier_str_mv |
10.51341/1984-3925_2019v22n2a6 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/1548/pdf https://revistacgg.org/index.php/contabil/article/view/1548/pdf_1 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 22 n. 2 (2019); 243-260 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
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1798315268049469440 |