当 "够了 "就是 "够了":综合图形印象管理对财务判断的影响

IF 4.3 2区 经济学 Q1 BUSINESS, FINANCE
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引用次数: 0

摘要

关于印象管理的文献已经确定了三种主要的图表处理方式:增强呈现、选择性和扭曲。然而,还没有一篇论文分析过这三种手法的综合影响。通过一项涉及 1701 名注册会计师的实验,参与者接触到了使用三种不同颜色(蓝色、黑色和红色)的图形操纵技术,并将它们与没有操纵或只有一种操纵类型的图形并列。我们的结果表明,单独的选择性与扭曲、选择性和呈现增强的综合影响相同。其他结果表明,当测量失真和选择性相结合时,呈现增强中的颜色选择(蓝色与红色)会对参与者的感知产生不同的影响。然而,如果将色盲专业人员包括在内,则无法观察到这种影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
When enough is enough: The impact of combined graphical impression management on financial judgement

The literature on impression management has identified three main types of graph manipulation: presentation enhancement, selectivity, and distortion. Nevertheless, no paper has analyzed the combined impact of all three techniques. Through an experiment involving 1701 certified public accountants, participants were exposed to graphs featuring all three manipulation techniques using distinct colors (blue, black, and red), all juxtaposed against graphs with no manipulation or a singular manipulation type. Our results show that selectivity alone has the same impact as distortion, selectivity, and presentation enhancement combined. Additional results demonstrate that the choice of color (blue versus red) in presentation enhancement, when combined with measurement distortion and selectivity, impact participants' perception differently. However, this effect is not observed when colorblind professionals are included.

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来源期刊
CiteScore
13.20
自引率
6.10%
发文量
75
审稿时长
69 days
期刊介绍: Behavioral and Experimental Finance represent lenses and approaches through which we can view financial decision-making. The aim of the journal is to publish high quality research in all fields of finance, where such research is carried out with a behavioral perspective and / or is carried out via experimental methods. It is open to but not limited to papers which cover investigations of biases, the role of various neurological markers in financial decision making, national and organizational culture as it impacts financial decision making, sentiment and asset pricing, the design and implementation of experiments to investigate financial decision making and trading, methodological experiments, and natural experiments. Journal of Behavioral and Experimental Finance welcomes full-length and short letter papers in the area of behavioral finance and experimental finance. The focus is on rapid dissemination of high-impact research in these areas.
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