In addition to the temporal aspect of decision making given in the top reply, there was a study recently (posted on HN maybe 8 months ago) that found procrastin

In addition to the temporal aspect of decision making given in the top reply, there was a study recently (posted on HN maybe 8 months ago) that found procrastination was a function of confidence in a decision. I think the temporal aspect of decision making is a red herring and the real issue is the confidence in the decision; which is harder to gauge the farther out it is. Some people have a great sense of confidence in their decisions and subsequently may procrastination less as their lack of faith in their decisions are not impacted by temporal locality. This explanation happened to fit my tendency to procrastination to a T, as opposed to decisions simply being farther out on a timeline.