Social scientists debate whether the existence of this gap can be better explained by the inability to manage time or the inability to regulate moods and emotions. Generally speaking, economists tend to favor the former theory. Many espouse a formula for procrastination put forth in a paper published by the business scholar Piers Steel, a professor at the University of Calgary, in a 2007 issue of Psychological Bulletin. The idea is that procrastinators calculate the fluctuating utility of certain activities: pleasurable ones have more value early on, and tough tasks become more important as a deadline approaches.


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