企業可信度代表消費者對整個品牌及產品的所有資訊的感受，它也是影響消費者態度的重要因素。而產品品質保證是廠商用來傳達企業可信度及產品品質訊息的方式，消費者接收品質保證訊息後，會依據個人經驗及知識，進一步作出相對應的態度或者行為；相反的，消費者接收到負面訊息後，將會降低公司可信度，而消費者在處理訊息時，負面的訊息通常會被賦予比正面的訊息更高的權重，讓消費者將該公司生產的產品歸類於低品質的商品。
綜上所述，負面報導會使公司可信度下降，而產品品質保證會傳遞品質保證訊息，進而提升對產品的信任及公司可信度，本研究之研究目的為企業應如何設計或應用產品品質保證，才能減弱負面報導對公司可信度的影響。
本研究結果顯示1.負面報導下，消費者接收產品品質保證訊息越多，對公司可信度的下降量就越大 2.消費者對於品質保證訊息的涉入程度，會調節因負面報導訊息所導致對公司可信度的下降量，品質保證訊息涉入程度越高，下降量越低。
因此，產品品質保證將會在負面報導的情況下傷害公司可信度，企業不應將產品品質保證作為行銷工具，藉此增加企業營收，未來一旦有負面報導發生，將適得其反。

Corporate credibility signifies a firm’s brand and product image, playing an important role in affecting customer attitudes toward the firm. Product quality guarantee is one of the approaches that firm can use to deliver credibility and product quality information to consumers.

When receiving a product quality guarantee, consumers may react positively or negatively in line with their previous experience and product knowledge. In general, negative information often decreases the perceived corporate credibility of a firm for consumers. The main purpose of this research is to investigative whether such negative perceived images could be reduced by a quality guarantee argument.

The results of this study found the following implications: (1) The more quality guarantee argument consumers perceive from a firm, the larger the decrement of corporate credibility they will perceive about the firm when facing negative product information. (2) Consumers’ involvement in product quality guarantees can moderate the lowering of corporate credibility caused by negative publicity. That is, the stronger a consumer cares about product quality guarantee, the smaller the reduction of their perceived credibility towards the firm under negative publicity.

Overall, although product quality guarantees can enhance product value and information usefulness, a stronger provision of quality guarantees may not be as useful as expected because it may induce more damage to a firm’s credibility than that of a lesser guarantee in the face of negative events. In addition, product quality guarantees are more useful to consumers who are more concerned about the quality, even under negative situations

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