呈报格式对政府债券购买决策影响研究——基于知识水平和认知需求调节效应的实验研究

The Effects of Government Information Presentation Formats on the Decision-making for Governmental Bonds Purchase—Experimental Research based on Knowledge Level and Cognitive Need Adjustment Effect

为探究政府会计信息呈报格式对政府债券购买决策产生的影响,本文在精细加工可能性模型上采用实验方法对知识水平和认知需求的调节效应以及两者的交互作用进行了验证。实验结果表明,不同知识水平和认知需求水平的投资者对于呈报格式的感知是不同的:在政府债券购买决策中,低知识水平被试者受到呈报格式的影响显著,高知识水平被试者影响不显著;低认知需求被试者受到呈报格式的影响显著,而高认知需求被试者影响不显著。

To explore the impact of the government accounting information presentation formats in relation to the governmental bond purchasing decision-making,this paper bases on the Elaboration Likelihood Model,examines experimentally these impact and the regulating effect of knowledge level and cognitive needs.Experiment results show that presentation format of government financial information has different perceive level on different knowledge level investor.First,to low knowledge level investors,presentation format has marked impact on purchase intension in spite of their cognitive needs.Secondly,investors with high knowledge level were hardly influenced by presentation format in spite of their cognitive needs.Finally,presentation format has significant effects on purchase intension for middle knowledge level and low cognitive needs investors,while investors who had middle knowledge level and high cognitive needs were rarely influenced by presentation format.