E-viri
Recenzirano
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Leite, Rodrigo de Oliveira; Cardoso, Ricardo Lopes; Jelihovschi, Ana Paula Gomes; Civitarese, Jamil
Research in economics, 03/2020, Letnik: 74, Številka: 1Journal Article
Using a sample of 12,982 Brazilian professional accountants collected in 2012, we show that reflective accountants receive higher job compensation (wages) compared to their impulsive peers. Results are robust to matching on gender, age, education, number of children, place of residence, and job-related covariates. Results were also replicated in a sample of 1,932 professional accountants collected in 2017 with a different cognitive reflection scale, showing the persistence and robustness of the effect either to an alternative proxy for cognitive reflection and a different timeframe.
