论文代写：心理会计学在经济学中的理论
心理会计是一种有价值的经济学理论，它认为不同的人对个人基金的分类不同。这使得他们容易受到投资和消费行为的非理性决定(Shefrin &泰勒,2004)。它的适用性在一些个人和家庭的决策中很明显，这些决策是基于特定的认知操作来组织、评估和跟踪他们的财务活动的
论文代写：心理会计学在经济学中的理论
这一概念对经济产生了强烈的影响，因为投资者在使用心理会计的时候会做出非理性的决定。一个重要的例子是，一个投资者有两只股票，一只在一个成功的市场，一只在一个失败的市场。投资者急需筹集现金，必须决定卖出哪只股票。基于心理会计的公平性，投资者更倾向于卖出获胜的股票。然而，由于投资机会少，税收损失的好处，损失份额的出售将被证明是一个合理的决定。投资者可能不愿承担损失，而是追随出售价值更高的股票的非理性决定。这个例子反映了损失厌恶的影响，使投资者陷入了决策困境
论文代写：心理会计学在经济学中的理论
Mental accounting is a valuable economic theory contending that personal funds are classified differently by different people. This makes them vulnerable to irrational decisions in investment and spending behaviour (Shefrin & Thaler, 2004). Its applicability is evident in several individual and household decisions made for organizing, evaluating and tracking their financial activities based on specific cognitive operations
论文代写：心理会计学在经济学中的理论
The concept has a strong impact on the economy as investors applying mental accounting end up with irrational decisions. As a significant example, one investor has two stocks in a winning market and a losing market. The investor is in urgent need of raising cash and has to take the decision of which stock will be sold. Based on the biasness of mental accounting, the investor will prefer to sell the winning share. However, the sale of losing share will prove to be a rational decision because of its weak investment opportunities and benefits of tax loss. The investor probably does not want to bear the loss and follows the irrational decision of selling the better valued share. This example reflects the effect of loss aversion leaving investors in a dilemma of decision making
