Varje dag fattas beslut som kan komma att förändra människors liv. Årligen berörs omkring 50 000 barn av föräldrars separation där cirka 7000 av fallen leder till en vårdnadstvist som löses i tingsrätten. Familjerättens utredning blir ofta avgörande för domstolsbeslutet om vem som tillskrivs vårdnaden över barnet. Följande studie fokuserar på att ur ett deskriptivt beslutsteoretiskt perspektiv finna vilka faktorer som influerar bedömningsprocessen med fokus på könsdiskriminering och presentationsordningseffekt, alltså huruvida ordningen av föräldrarnas utsaga påverkar bedömningen. För att undersöka hur individen blir påverkad i sitt beslutsfattande fick en deltagargrupp med högskolestudenter läsa ett vårdnadstvistfall där modern och faderns utsaga presenteras för att sedan ta ställning till bland annat vilken förälder de ansåg vara mest trovärdig. Resultatet visade ingen signifikant effekt av presentationsordning, men selektiva könseffekter framkom.

Submitted by Rafael de Lacerda Moreira (rafaeldelacerdamoreira@gmail.com) on 2018-07-21T22:14:47Z No. of bitstreams: 1 Versão Final - Tese Rafael .pdf: 1250031 bytes, checksum: 3abf55725921846132052a1324efd6fa (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-07-26T16:40:59Z (GMT) No. of bitstreams: 1 Versão Final - Tese Rafael .pdf: 1250031 bytes, checksum: 3abf55725921846132052a1324efd6fa (MD5) / Made available in DSpace on 2018-07-27T19:56:45Z (GMT). No. of bitstreams: 1 Versão Final - Tese Rafael .pdf: 1250031 bytes, checksum: 3abf55725921846132052a1324efd6fa (MD5) Previous issue date: 2018-05-30 / Purpose - This research analyzes how corporate narrative disclosure can be manipulated by preparers of accounting information to create a favorable impression of the company through an examination of two different impression-management (IM) strategies: (i) attribution, and (ii) ordering or physical location of information. Design/Methodology - We conducted a 4×2 mixed-design experiment to examine the impact of attribution and optimal direction of information order on earnings forecast and the impression created about the company. Findings - Results show that the favorable report read first, without attribution, positively affects the investor, and that the favorable information read first, with attribution, undermines the positive effect. Conversely, presenting unfavorable information, with attribution, first, minimizes the impact of this information. Our findings confirm self-promoter’s paradox idea. We also tested a sandwich and an interspersed ordering (control) group; these had the worst results. In a mediation analysis, we found that perceived impression about the company mediates the relationship between information and decision-making. In addition, our results show a significant difference in decision-making influenced by users’ characteristics. In a robustness test, we tested credibility of information as an alternative explanation, finding that credibility was not an alternative explanation for investors’ decision found in the experiment. We conclude by offering suggestions for further study of IM. Originality – To our knowledge, this is the first study that analyses the effects of both attribution and ordering strategies at the same time. Literature has addressed both strategies separately but has not discussed their interactive effect. This research addresses this gap.