非财务演示中的图形生动性和互动性如何影响非专业投资者

IF 4.1 3区管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-06-13 DOI:10.1016/j.accinf.2024.100691

Yibo James Zhang , Uday Murthy

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引用次数: 0

摘要

我们研究了财务业绩不佳后，非财务信息展示中的图形生动性和互动性如何影响非专业投资者的判断。利用 Hamilton 和 Winchel（2019 年）的财务报告说服双过程理论模型，我们假设并发现图形生动性和互动性会共同影响非专业投资者。尽管财务信息中存在负面消息，但当有利的非财务信息以更生动的方式呈现并具有用户互动功能时，投资者会更积极地看待公司业绩。最后，根据理论，我们发现努力对用户互动性对非专业投资者的判断和决策的影响起着积极的中介作用。这些结果为汉密尔顿和温切尔（2019）的财务报告说服双过程理论模型提供了实证支持，并对投资者关系网站的设计者、消费这些信息的投资者群体以及关注年度报告中非财务信息呈现标准必要性的监管者具有启示意义。

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How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors

We investigate how graphical vividness and interactivity in displays of non-financial information following poor financial performance affect the judgments of nonprofessional investors. Leveraging the Hamilton and Winchel (2019) model of dual-process theories of persuasion in financial reporting, we hypothesize and find that graphical vividness and interactivity jointly influence nonprofessional investors. Despite negative news in financial information, investors perceive a firm’s performance more positively when favorable non-financial information is presented more vividly and with a user interactivity function. Finally, contributing to theory, we find that effort positively mediates the effects of user interactivity on nonprofessional investors’ judgments and decisions. The results lend empirical support to the Hamilton and Winchel (2019) model of dual-process theories of persuasion in financial reporting and have implications for designers of investor relations websites, investor groups consuming this information, and regulators concerned about the need for standards in the presentation of non-financial information in annual reports.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.