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The influence of textual presentation order and graphical presentation on the judgements of non-professional investors

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  • Andreas Hellmann
  • Chiing Yeow
  • Lurion De Mello

Abstract

The aim of this study is to examine the influence of textual presentation order and graphical presentation on the judgements of non-professional investors. Adopting an experimental approach and drawing on the belief-adjustment model, the study captures whether a recency effect prevails and whether this effect can be moderated by the inclusion of a graph. Additionally, the study utilises eye-tracking to provide a novel insight into the processes individuals use to assess financial information and form judgements. The results reveal that non-professional investors are susceptible to recency effects due to the strategic presentation ordering of narrative information. Non-professional investors give a lower performance rating if the negative information is presented last. The recency effect is not reduced through the inclusion of a graph.

Suggested Citation

  • Andreas Hellmann & Chiing Yeow & Lurion De Mello, 2017. "The influence of textual presentation order and graphical presentation on the judgements of non-professional investors," Accounting and Business Research, Taylor & Francis Journals, vol. 47(4), pages 455-470, June.
    • Handle: RePEc:taf:acctbr:v:47:y:2017:i:4:p:455-470
    DOI: 10.1080/00014788.2016.1271737
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    Citations

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    Cited by:

    1. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
    2. Hartwig, Fredrik & Landström, Mats & Sörqvist, Patrik, 2022. "Averaging bias in firm acquisition processes," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
    3. Borozan, Miloš & Loreta, Cannito & Riccardo, Palumbo, 2022. "Eye-tracking for the study of financial decision-making: A systematic review of the literature," Journal of Behavioral and Experimental Finance, Elsevier, vol. 35(C).
    4. Chen, Xiaomeng Charlene & Hellmann, Andreas & Sood, Suresh, 2022. "A framework for analyst economic incentives and cognitive biases: Origination of the walk-down in earnings forecasts," Journal of Behavioral and Experimental Finance, Elsevier, vol. 36(C).
    5. Ang, Lawrence & Hellmann, Andreas & Kanbaty, Majid & Sood, Suresh, 2020. "Emotional and attentional influences of photographs on impression management and financial decision making," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
    6. Hellmann, Andreas & Ang, Lawrence & Sood, Suresh, 2020. "Towards a conceptual framework for analysing impression management during face-to-face communication," Journal of Behavioral and Experimental Finance, Elsevier, vol. 25(C).
    7. Dalla Via, Nicola & Perego, Paolo & van Rinsum, Marcel, 2019. "How accountability type influences information search processes and decision quality," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 79-91.
    8. Carolin Baier & Max Göttsche & Andreas Hellmann & Frank Schiemann, 2022. "Too Good To Be True: Influencing Credibility Perceptions with Signaling Reference Explicitness and Assurance Depth," Journal of Business Ethics, Springer, vol. 178(3), pages 695-714, July.
    9. Karin Eberhard, 2023. "The effects of visualization on judgment and decision-making: a systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 167-214, February.

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