Aversão à perda: uma análise de graduandos em ciências contábeis que participam de apostas esportivas

Abstract

This study has its main objective to analyze the phenomenon of loss aversion in undergraduate students who participate in sports betting, to compare your results with non-gamblers, in addition to verifying the influence of the course period, gender, income and age on loss aversion. Five hypotheses are presented based on previous studies. For data collect, a questionnaire based on the works of Pereira (2021) and Araújo and Silva (2007) is used, divided into five stages: respondent profile; betting frequency; motivations and behavior for betting; betting expenses and results; loss aversion assessment. The non-probabilistic sample is composed of 80 Accounting students from the Federal University of Rio Grande do Norte, 41 gamblers and 39 non-gamblers. The results analysis is carried out by comparing the absolute and relative frequencies of the variables and evaluating the significance between differences with the chi-square test, identifying the influence of each variable on loss aversion and the presence of certainty, reflection and isolation effects. The results indicate that gamblers are less risk averse than non-gamblers, but are presented in a non-significant way. Among the variables analyzed, only the income demonstrates a significant influence on loss aversion. Furthermore, the presence of the three effects is noticed.