The Effect of Presentation Form on the Use of Information in Annual Reports
Article Abstract:
The effect of the form of information presentation upon the evaluation of corporate performance is considered. Two forms studied are numeric and nonumeric. Numeric is the use of the numerals. Nonumeric is an adjectival- qualitative description. The imprecise information contained in annual report is used. The theoretical background is reviewed. Experiments show that the presentation form of information affects the evaluation process. Tables are given. An appendix illustrates the analysis.
Publication Name: Management Science
Subject: Business, general
ISSN: 0025-1909
Year: 1984
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The Effect of Presentation Form on the Use of Information in Annual Reports
Article Abstract:
This paper discusses whether the form of information (numeric or non-numeric) being presented affects the use of this information by decision makers. Corporate annual reports were evaluated as a test. Relative weights placed on different information forms were determined by an averaging model from information integration theory. Financial analysts may give more weight to non-numeric information in evaluating a company.
Publication Name: Management Science
Subject: Business, general
ISSN: 0025-1909
Year: 1984
User Contributions:
Comment about this article or add new information about this topic:
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