Conference paper
Interpretation of Financial Reports: An Experimental Investigation of the Efficiency and Effectiveness of Different Information Presentations
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
Abstract
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 BusinessA 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
- Copyright note
- Copyright © 2009 The Authors. Reproduced with permission of the copyright holder.
- Organisation Unit
- University of the Sunshine Coast, Queensland
- Language
- English
- Record Identifier
- 99449419802621
- Output Type
- Conference paper
- Research Statement
- false
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