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Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual InvestorsReed, Anita 17 July 2008 (has links)
This study was designed to examine the impact of different levels of reporting frequency (periodic versus continuous) of financial information, both with and without assurance, on individual investors in a stock price prediction task. Reporting was manipulated at two levels: periodic and continuous. Assurance was manipulated at two levels: no assurance and with assurance. In addition, a base level condition was included. The experiment was designed to collect data regarding both the investors' performance and their perceptions. Period one of the experiment consisted of the base level condition for all participants. Independent variable manipulation was implemented in period two, using a 2 X 2 design.
The results indicated that the main effect of Assurance was significant with regard to the number of times participants correctly predicted the change in stock price direction (PREDICTION). The results of the analysis also indicated that the interaction of Reporting and Assurance was significant with regard to the number of times participants made stock price change predictions in accordance with an expectation of mean-reverting stock prices (TRACKING). Post hoc analysis on TRACKING indicated that increased levels of reporting frequency and assurance could adversely affect the quality of individual investors' investment decisions.
The results indicated that increased levels of reporting and assurance were not significant with regard to individual investors' perception of source credibility, information relevance or information value. Post hoc analysis provided some evidence that increased levels of reporting frequency may lead to an increase in the perceived trustworthiness of the source of the information and investors may be willing to pay more for the stock of a company that provided increased levels of reporting of fundamental financial data.
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AN INVESTIGATION OF FEEDBACK SEEKING BEHAVIORS, SOURCE CREDIBILITY, AND IMPRESSION MANAGEMENT AS A FUNCTION OF GOAL ORIENTATIONMorin, Christopher Erich 01 June 2017 (has links)
Goal Orientation (GO), the behavioral tendencies for the goals individuals will adopt in a variety of situations has been thoroughly utilized to understand feedback seeking behaviors. While previous and ongoing research has answered many questions within this area, there remains theoretical inconsistencies involving these relationships. For example, the relationship between prove performance goal orientation (PPGO) and feedback seeking has largely been inconsistent. There are also relationships yet to be tested such as how the GO dimensions are related to different sources of feedback within the workplace. Because of this, the purpose of the present research was to examine the relationships between the three GO dimensions and feedback seeking to different sources (supervisor and colleague). Additionally, the impact of impression management on the relationship between PPGO and feedback seeking behaviors, and the impact of feedback source credibility on the relationship between learning goal orientation (LGO) and feedback seeking behaviors was examined. Based on a sample of 291 working adults in southern California, results indicated that LGO and PPGO positively predicted feedback seeking to a supervisor and a colleague. Additionally, APGO (avoidance performance goal orientation) was unrelated to either feedback source in regression models containing LGO and PPGO, but bivariate correlations revealed a small positive relationship between APGO and a colleague. Impression management did not practically moderate the relationship between PPGO and feedback seeking to a supervisor and feedback source credibility did not impact the relationship between LGO and feedback seeking to a supervisor. This means that individuals with a LGO and PPGO have tendencies for seeking feedback from not just a supervisor, but also colleagues within the workplace, while APGO individuals may lean towards a colleague for feedback. For the two interactions, Impression management may not be an adequate measure for finding the inconsistencies between PPGO and feedback seeking. Finally, feedback source credibility does not seem a factor for LGO individuals in the feedback seeking process. Practical and theoretical implications are provided along with the limitations and suggestions for future research.
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Examining the Role of Source Credibility in the Vaccination Debate : An Experimental Study of the Influence of Heuristic Cues on Source Credibility Assessments and Attitude ChangeStueckemann, Elena January 2019 (has links)
The global rise of anti-vaccination movements has led to serious consequences for the public health such as the recent measles outbreak in the United States. The increased promotion of misleading information on vaccinations by social media influencers as well as by media outlets seems to have resulted into a more negative view on vaccinations. The popularity of these social media influencers and the good reputation and authority of the media outlets could have played a substantial role in these developments. The following experimental study will try to explore whether popularity or authority cues can have an impact on the evaluation of the credibility of these two types of sources via an online survey. Furthermore, it aims to examine whether said heuristic cues and resulting conformity effects or the source credibility in general could have an impact on the opinion of recipients on a potential autism-vaccination link. Results have shown that especially authority cues seem to have a positive impact on source credibility evaluations. Furthermore, a high general trust in the media positively influences assessments of source credibility of well-established news outlets. Popularity cues as well as authority cues seem to have a positive effect on the recipients´ opinion. However, authority cues and the resulting effects of informational conformity seem to lead to greater attitude changes. Particularly people with a high need for conformity exhibit considerable attitude changes when exposed to the well-established news outlet as a source. Also, a high perceived source credibility is positively correlated with a desired attitude change. Especially the high perceived credibility of the social media influencer resulted in significant attitude changes. The results underline the importance and positive impact that a perceived authority can have on source credibility assessments and on recipients’ opinions. This highlights the great necessity for self-proclaimed experts on social media platforms and particularly for well-established news outlets to increase their effort to thoroughly and accurately research health-related topics.
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Validity Generalization and Transportability: An Investigation of Distributional Assumptions of Random-Effects Meta-Analytic MethodsKisamore, Jennifer L 09 June 2003 (has links)
Validity generalization work over the past 25 years has called into question the veracity of the assumption that validity is situationally specific. Recent theoretical and methodological work has suggested that validity coefficients may be transportable even if true validity is not a constant. Most transportability work is based on the assumption that the distribution of rho ( ρi ) is normal, yet, no empirical evidence exists to support this assumption. The present study used a competing model approach in which a new procedure for assessing transportability was compared with two more commonly used methods. Empirical Bayes estimation (Brannick, 2001; Brannick & Hall, 2003) was evaluated alongside both the Schmidt-Hunter multiplicative model (Hunter & Schmidt, 1990) and a corrected Hedges-Vevea (see Hall & Brannick, 2002; Hedges & Vevea, 1998) model. The purpose of the present study was two-fold. The first part of the study compared the accuracy of estimates of the mean, standard deviation, and the lower bound of 90 and 99 percent credibility intervals computed from the three different methods across 32 simulated conditions. The mean, variance, and shape of the distribution varied across the simulated conditions. The second part of the study involved comparing results of analyses of the three methods based on previously published validity coefficients. The second part of the study was used to show whether choice of method for determining whether transportability is warranted matters in practice. Results of the simulation analyses suggest that the Schmidt-Hunter method is superior to the other methods even when the distribution of true validity parameters violates the assumption of normality. Results of analyses conducted on real data show trends consistent with those evident in the analyses of the simulated data. Conclusions regarding transportability, however, did not change as a function of method used for any of the real data sets. Limitations of the present study as well as recommendations for practice and future research are provided.
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自用小客車綜合損失險費率釐定過程中可信度之研究 / The Credibility Research of Personal Comprehensive Automobile Damage Insurance in Rate-Making Process黃鴻禧, Huang, Hong Sii Unknown Date (has links)
在自用小客車綜合損失險之費率釐定過程中,可信度因子為極重要的指標,所謂可信度因子,是指給予經驗資料之權數。本文主要內容如下:一、概略性的闡釋汽車綜合損失險之費率釐定,包括汽車綜合損失險之費率結構與保費計算。二、探討汽車綜合損失險之損失分配,提出損失分配之假設與其參數之估計方法,以及各項假設之檢定方法。三、闡釋可信度之計算方法,內容包括傳統信賴區間之可信度理論、已知損失分配之貝氏可信度理論以及迴歸分析之可信度理論。本文所提的的理論結果,皆得自於嚴謹的數理推導,以及蒐集相關資料作為實証分析。其中傳統信賴區間之可信度理論及迴歸分析之可信度理論,皆是本文所創見,足供業界今後釐定費率時之參考。
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Vem? Säger vad? I vilken kanal? Till vem? Med vilken effekt? : Bloggen som en del av företags marknadskommunikation / Who? Says what? In which channel? To whom? With what effect? : The blog as part of corporate communicationsBarsk, Josefine, Lindberg, Sofia January 2009 (has links)
<p><strong>Bakgrund och problem: </strong>Bloggen som marknadskommunikationsverktyg har ökat de senaste åren. Företag har börjat kommunicerar budskap via bloggtexter med förhoppning om att öka dess trovärdighet och därmed effekt, vilket väckt en debatt angående produktplacering och smygreklam. Hur kan företag tillämpa bloggen som marknadskommunikationsverktyg utan att gå emot svensk lag och vad finns det egentligen för risker och möjligheter med detta?</p><p><strong>Syfte: </strong>Syftet med uppsatsen är att kartlägga företags tillvägagångssätt att avsiktligt använda privata bloggar i sin marknadskommunikation samt identifiera eventuella risker och möjligheter med detta.</p><p><strong>Metod: </strong>Vår studie bygger på en kvalitativ metod där vi genomfört blogganalys av Sveriges tio största privata bloggar. Vi har vidare intervjuat 15 företag som är verksamma med marknadskommunikation via dessa bloggar. Sekundärdata har samlats in genom litteratur, artiklar och elektroniska källor.</p><p><strong>Slutsats:</strong> Företag använder bloggen som ett komplement till traditionell media. Marknadskommunikationen via dessa tillämpas i form av banners, tävlingar och sponsring av olika aktiviteter. Produktsponsring har på senare tid blivit populärt för att på så sätt hamna i bloggens text, vilket ses som det mest trovärdiga budskapet. De möjligheter som företag ser med detta kommunikationsverktyg är att budskapet blir trovärdigt och mer personligt då bloggaren ses som en inflytelserik person som många ser upp till. Det är även ett mätbart och relativt billigt verktyg att tillämpa för att nå en specifik målgrupp. Risker som företag reflekterat över är främst att bloggen är ett okontrollerat forum där företagen lämnar ut varumärket till konsument och därmed tappar kontrollen över vad som kommuniceras till marknaden. Bloggen som kommunikationsverktyg kommer fortsätta växa så länge bloggarna har många läsare och företag därmed kan nå ut till specifika målgrupper. Nya trender och förändringar på marknaden kommer medföra att bloggen utvecklas eller tar ny form för fortsatt interaktiv aktivitet på internet.</p><p><strong>Förslag till vidare forskning:</strong> Det som vi funderat över under studien gång är hur konsumenter ser på att företag samarbetar med bloggare. Att tillämpa en kvantitativ metod för att genomföra en sådan studie skulle vara intressant för kunna applicera resultatet på en större population och därmed utläsa mer djupgående effekt av kommunikationen.</p> / <p><strong>Background and problem: </strong>The blog as a marketing tool has increased in recent years. Companies have started to communicate messages through blog texts with the hope to increase their credibility and thus power, this has raised a debate on product placement and hidden advertising. How can companies apply blog communication as a marketing tool without violating the law and what are the risks and opportunities of this approach?</p><p><strong>Objective: </strong>The aim of this paper is to map and identify companies’ ways of deliberately using private blogs in their marketing strategy and how to deal with potential risks and opportunities sprung from this form of marketing.</p><p><strong>Method:</strong> Our study is based on a qualitative approach in which we implemented an analysis of the ten largest private blogs in Sweden. We also interviewed 15 companies who are active in communicating through these blogs. Secondary data were collected through literature, articles and electronic sources.</p><p><strong>Conclusion:</strong> Companies are using blogs as a complement to traditional media. Commercial communications through these blogs are applied in the form of banners, contests and sponsorships of various activities. Product sponsorship has recently become a popular way for companies to end up in the blog text, which is seen as a more credible medium. The opportunities companies see with this communication tool is that the message is credible and more personal because bloggers are seen as influential people who many look up to. It is also a measurable and relatively inexpensive tool to use to reach a specific audience. Risks that companies are aware of are the fact that a blog is an uncontrolled forum where company brand care is outsourced to the blogger and then viewed by the end consumer. This creates a loss of control over what is communicated to the market. The blog as a communication tool will continue to grow as long as blogs have many readers and therefore can reach out to specific target groups. New trends and market changes provide incentive for continued evolution and development of the blog, or will make the blog shift shape into a new form for further interactive activity on the Internet.</p><p><strong>Proposal for further research:</strong> What we thought about during our research is how consumers look at the companies’ collaboration with bloggers. To implement a quantitative research study would be interesting. By doing so we would be able to better understand the profound effect blog marketing has on the population.</p>
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Hållbarhetsredovisning : - ur ett trovärdighetsperspektiv -Mattsson, Emma, Ohlsson, Katarina January 2007 (has links)
<p>Bakgrund: Hållbarhetsredovisning är ett relativt nytt område och den är frivillig för företagen att upprätta. Den regleras inte av några lagar och har heller inte krav på extern granskning, vilket den finansiella redovisningen har. Detta gör att företag kan skriva i stort sett vad som helst. Trovärdigheten i detta sammanhang är ifrågasatt och det finns oklarheter kring vad den innebär, vilket gör det till ett intressant ämne att titta närmare på.</p><p>Syfte: Uppsatsens syfte är att undersöka vilka egenskaper som kännetecknar trovärdighet i en hållbarhetsredovisning och därmed bidra med kunskap som kan hjälpa till att öka trovärdigheten i företags hållbarhetsredovisningar.</p><p>Avgränsningar: Undersökningen begränsas till att utreda trovärdigheten kring den hållbarhetsredovisning som upprättas frivilligt av företagen, inte den som är obligatorisk enligt Årsredovisningslagen. Detta på grund av att den omfattas av den finansiella redovisningens lagar och regler.</p><p>Genomförande: Uppsatsens empiri har samlats in genom en kvalitativ metod där åtta intervjuer genomförts med företag, intressenter och granskare för att få olika perspektiv på trovärdigheten i hållbarhetsredovisningar.</p><p>Resultat: Studiens resultat visar att viktiga egenskaper för trovärdighet är öppenhet och ärlighet, vilket innebär att ge ut rätt mängd information samt redovisa både positiva och negativa delar av företagets verksamhet. Att upprätta redovisningen på ett konsekvent sätt och arbeta enhetligt med hållbarhetsfrågor inom företaget ger också en bra grund för att skapa trovärdighet. Företagets integritet kan stärkas genom en extern verifiering av informationen, dock behöver granskaren få en tydligare roll. För att göra hållbarhetsredovisningen användbar samt relevant och därmed mer trovärdig är det viktigt för företaget att identifiera sina intressentgrupper.</p> / <p>Background: Sustainability reporting is a relative new discipline and it is voluntary for the companies to produce this kind of report. The report is not regulated by any laws and an external verification is not required, as it is for the financial annual report. The effect of this is that the companies can write whatever they want. The credibility in this context is questioned and it is not clear what it means, which makes it an interesting subject to look closer into.</p><p>Purpose: The purpose of this report is to examine the credibility characteristics in a sustainability report and contribute with knowledge which can help companies to strength the credibility in their sustainability reports.</p><p>Demarcation: This survey is limited to only examine the voluntary sustainability reports and their credibility, not the one which is required by the law. The reason is that this sustainability information is included in the regulations of the financial annual report.</p><p>Methods: The report use a qualitative method and the primary source of this survey are eight interviews. These interviews are made with companies, stakeholders and auditors to get different views of what credibility means in a sustainability report.</p><p>Results: The results of the survey show that important credibility characteristics are openness and honesty. This means to produce right amount of information and present both positive and negative information of the company’s activities. To be consequent and have a uniform way to work with sustainability questions is important and creates a good ground for credibility. The integrity of the company can be strength by an external verification, but the one who checks the report needs to have a clearer role. To make the sustainability report useful and relevant and thereby more credible is it important that the company identify their stakeholders.</p>
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Organic labelled foodstuff on the Swedish market - KRAV’s work with segmentation, positioning, brand and credibility. : MBA-thesis in marketingWiktorin, Eva January 2008 (has links)
<p>Aim: The aim of this study is to investigate how an organization which is based on ethic and social responsibility works with segmentation, positioning and brand. Do their specific need of credibility have any impact on how they work with segmentation, positioning and brand? How do they work with credibility? KRAV is an ingredient brand based on ethic and social responsibility, they operate in the Swedish organic foodstuff market offering organic standards, certification and inspections according to these standards and a KRAV-label. In other words, credibility is the base for KRAV’s operations. KRAV is also receiving national grants to finance information material/marketing material.</p><p>Research questions: How does KRAV work with segmentation, positioning and brand? How does KRAV work with credibility?</p><p>Method: I have chosen to do this study by studying documents published by KRAV; the main source has been KRAV’s annual reports from 1999-2006, the second source has been KRAV’s homepage and the third source has been folders published by KRAV. The analysis was done by combining findings about KRAV with theories about segmentation, positioning, brand and credibility to see how KRAV works with these areas.</p><p>Result & Conclusions: By summarization, my study shows that KRAV both is adopting and actively working with segmentation, positioning and brand which may be business driven and at the same time trying to tone done the business incentive on how they formulate goals and missions. Marketing theories are getting more and visible over the years. KRAV has formulated its’ vision and mission based on four principals; Good environment, Animal welfare, Good health and Social responsibility but they also include inspected organic products with high credibility and they try to position itself not only as an eco-label but also with added value in the areas of the four principals.</p><p>Suggestions for future research: One limitation in this study is that I have not studied competitors on the Swedish foodstuff market. Or the actual impact of the fact that KRAV receives national grants, does this disturb the competition? One interesting aspect is if an ingredient brand based on ethic and social responsibility can work with segmentation, positioning and brand without loosing any credibility? May this cause a conflict in the long run? One may also look at the fact that KRAV, by far the dominating label on the Swedish organic foodstuff market, is financing most of its information material/marketing material by national grants. Is it better for the increase of organic foodstuff market to support one large player (KRAV) or should national grants be used to increase knowledge of organic foodstuff and sustainability in general not supporting one specific actor? Which way would maximum the use of the tax money? Or is both needed?</p><p>Contribution of the thesis: This study has shown that KRAV, which is based on ethics and social responsibility, has adopted theories such as segmentation, positioning and brand.</p>
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En bild ljuger aldrig? : En studie om digitaliseringens inverkan på trovärdigheten i fotografier / A photograph never lies? : A study about the effects of digitalization in the truthworthiness in photographiesMuurman, Eeva-Leena, Svensson, Maria January 2005 (has links)
<p>The concept of the photographic truth has had a special status for almost 200 years. Yet with the emerge of digital technology and especially digital photography there has been a loss of the particular connection photography has had in reference to reality. The aim of this study is to see in what ways digitalization has affected the credibility of photography from the perspective of professionals in the field of photography. The digital technology that has enabled the large-scale manipulation of photographies is not, however, the main reason for the decreased credibility of photography. The ongoing discussion about the available possibilities concerning digital imagery and manipulation has had a far more powerful effect on the concept of the photographic truth. Along with these possibilities a post-photographic photograph has seen the light of day. We discuss further some credibility problems caused by this new phenomenon; i.e. the post-photographic photographies can’t be considered to have the same status as the traditional photographies when it comes to presenting reality truthfully. We approached the subject through theory studies and methodically through personal interviews.</p><p>Key words: credibility, digitalization, manipulation, remediation, reality, noeme, and the post-photographic era.</p>
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Everything's buyable : a case study on sponsorship's effect on business relation developmentJohansson, Tobias, Persson, Björn January 2010 (has links)
<p>All around the world companies spend huge amounts of money on sponsorship, and during the past decades sponsorship has experienced a significant growth, and is also predicted to play an even more significant part as a marketing tool in the future. However, previous research on sponsorship has in general emphasized its effects on individuals. Therefore, the purpose of this dissertation is to explore sponsorship’s effect on business relation development, and in particular to study its effect on business to business relation development.</p><p> </p><p>This dissertation has an abductive research approach and an exploratory research design which is useful in this sparse investigated subject. Furthermore, to be able to thoroughly explore the subject and be adaptable, the primary data is collected using a case study with qualitative interviews in a semi-structured manner.</p><p> </p><p>The findings indicate sponsorship to affect trust, sincerity, and reputation in the business to business relation development, and also assess commitment and credibility to some extent be affected by sponsorship. However, the findings are only a minor contribution to this uninvestigated field, which needs further investigation. Suggestion for future research could be to do a similar investigation on a larger scale, and with a bigger sample.</p><p> </p><p>Since sponsorship is a growing and complex phenomenon, and this dissertation is limited to how sponsorship affects business to business relation development, the findings can be of interest for companies active in the business to business sphere. Hence, marketers may benefit from the knowledge of how to implement appropriate sponsorship programs, in order to increase the number of relations and to gain competitive advantage.</p>
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