Tests of Theories of Information Processing Behavior in Credit Judgment .
检验线性模型是否适用于信用判断任务，发现相关分析支持线性模型，但定性分析揭示实际决策过程是非线性的，对会计和信用评估研究有方法论启示。
Abstract ABSTRACT: Previous accounting research in applied judgment tasks has been interpreted as supportive of the linear model as an appropriate representation of information processing behavior in the decision tasks studied. The present research tests whether this theoretical conclusion applies to the credit judgment task. Subjects judged the creditworthiness of hypothetical business borrowers described by one or more of the following traits: quality of management, financial condition, and payment record. Two distinctly different analytical techniques were employed to test the predictive ability of the linear model and several nonlinear models. In addition to standard correlational tests, qualitative tests of the predictions of the models were also made. Correlational tests were supportive of the linear model. However, qualitative tests diagnosed the credit judgment task as involving nonlinear decision-making processes. Theoretical and methodological implications are discussed.