Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations

Gregory Laing; A Volkov

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Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations

Conference paper

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Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations

Gregory Laing and A Volkov

Proceedings of the 2009 Conference of the Accounting and Finance Association of Australian and New Zealand, pp.1-30

Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)

Accounting and Finance Association of Australia and New Zealand

2009

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Abstract

Accounting, Auditing and Accountability

financial reports

information presentation

This study investigates the effects of different information presentation on a user's efficiency and effectiveness with financial reports for questions of different levels of complexity. Evidence of the superior effectiveness and efficiency of one form of information presentation over another was found only at the lowest level of question complexity used. The use of colour in an information presentation adversely affected the user's efficiency, particularly when the table information presentation was used. These results suggest that tables, bar graphs and line graphs are appropriate information presentations to use in general purpose financial reports when decision performance is being measured in terms of a user's efficiency and effectiveness.

Details

Title: Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations
Authors: Gregory Laing (Author) - University of the Sunshine Coast - Faculty of Business
A Volkov (Author)
Publication details: Proceedings of the 2009 Conference of the Accounting and Finance Association of Australian and New Zealand, pp.1-30
Conference details: Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2009 (Adelaide, Australia, 05-Jul-2009–07-Jul-2009)
Publisher: Accounting and Finance Association of Australia and New Zealand
Date published: 2009
Organisation Unit: University of the Sunshine Coast, Queensland
Language: English
Record Identifier: 99449419802621
Output Type: Conference paper

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