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一个表情符号值一千字吗? 表情符号使用对非专业投资者认知的影响

希尔达 E. Carrillo 博士 彭宁顿,R. 张,Y.
信息系统杂志。 十二月6,2021

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表情符号充当消除歧义和传达情感的非语言提示,并且越来越多地用于在线公司披露中。 情绪工作是建立在社会心理学中的一个概念,它表明个人在情绪被激发或抑制时会调整自己的行为。 尽管越来越多的证据表明,表情符号可能会由于其对上下文和影响的刻意表达而影响判断和决策,但会计研究界尚未调查表情符号的影响。 我们通过实验探索表情符号是否可以软化非专业投资者对坏消息的看法或增强对好消息的看法。 我们发现,表情符号会适度抑制参与者对正面消息的积极情绪,从而影响他们与投资相关的判断和决策。 随后的数据收集未能在经验较少的参与者池中复制最初的发现,这表明投资经验可能发挥了作用。 我们的研究增强了我们对表情符号意外后果的理解,并将基于社会学的原则引入了会计文献。

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