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Investors' attitudes toward source credibility

机译：投资者对货源信誉的态度

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Purpose – To inform research on source credibility by providing insight into investors' perception and use of common information sources. Design/methodology/approach – In total, 235 individuals with investing experience or intent ranked the perceived credibility of nine common sources that report unaudited corporate earnings estimates and nine sources of non-financial performance measures. Respondents also assessed the relative value of source credibility to their investment decisions and indicated which common sources of information they use when investing. Findings – Results indicate no significant differences in the rankings between more and less experienced investors. Respondents seemed to impute accountability or independence to certain sources without warrant. Source credibility was less valued in the non-financial performance measurement context than in the earnings estimate setting. A surprisingly low proportion of investors reported using the auditor's report and financial statement notes in combination with financial statement data. Research implications/limitations – Theory can usefully be expanded to address investors' assumptions about source accountability or independence and the data context's effect on the relative value of source credibility. Using US-based participants potentially limits the ability to generalise results. More extensive lists of sources may refine the observed differences. Practical implications – Results suggest that investors should question their assumptions about a source's typical behaviour. Similarly, financial reporting professionals may need to promote more heavily the value of credible sources of non-financial performance measures while reminding investors of the importance of common financial reporting vehicles. Originality/value – In addition to providing investor feedback on source credibility, this paper reveals areas for theory to address and raises questions for further performance measurement research.
机译：目的–通过深入了解投资者对通用信息来源的看法和使用，为有关来源信誉的研究提供信息。设计/方法/方法–共有235名具有投资经验或意图的人对报告未经审计的公司收益估计的9个常见来源和9个非财务绩效指标的来源的可信度进行了排名。受访者还评估了来源可信度对其投资决策的相对价值，并指出了他们在投资时使用哪些常见的信息来源。调查结果–结果表明，经验丰富的投资者与经验较少的投资者之间的排名没有显着差异。受访者似乎是在没有逮捕证的情况下将问责制或独立性归咎于某些来源。在非财务绩效衡量方面，来源信誉的价值要比在收益估算设置中的价值低。使用审计报告和财务报表附注以及财务报表数据进行报告的投资者比例极低，令人惊讶。研究的意义/局限性–理论可以有效地扩展，以解决投资者关于来源问责制或独立性的假设，以及数据背景对来源可信度相对价值的影响。使用美国的参与者可能会限制结果概括的能力。更广泛的来源清单可以改善观察到的差异。实际意义–结果表明，投资者应质疑其对来源典型行为的假设。同样，财务报告专业人士可能需要在不让投资者注意普通财务报告工具的重要性的同时，更加重视推广可靠的非财务绩效指标来源的价值。原创性/价值–除了向投资者提供关于来源可信度的反馈外，本文还揭示了需要解决的理论领域，并提出了进一步绩效评估研究的问题。

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