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Behavioural economics is the research stream, which repeals the neoclassical assumption of full rationality of decisions. Incomplete rationality may appear particularly in conditions of high uncertainty, and this is precisely when the majority of investment decisions are made. < e paper analyses the possibility of two heuristics: availability and aff ect. < e aim of this paper is to check whether behavioural eff ects may be noticeable in the behaviour of entrepreneurs, depending on whether the company is engaged in manufacturing, trade, services, or construction. Applied research methods: analysis of existing empirical studies of the subject and statistical analysis of responses to a survey by the decision-makers responsible for investments. Analysis of the survey data indicates that the phenomenon of incomplete rationality (understood as making decisions based on incomplete information) occurs regardless of the sector in which the business is engaged – entrepreneurs are prone to behavioural eff ects to the same extent.

Determinants of the Choice of Tangible Fixed Assets, Depending on the Type of Activity