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The Mediating Role of Attitudes in Using Investor Relations Websites

Ali, Azwadi and McGrath, Michael (2011) The Mediating Role of Attitudes in Using Investor Relations Websites. International Journal of Business and Social Science, 2 (1). pp. 180-189. ISSN 2219-1933 (print) 2219-6021 (online)

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Abstract

Publicly listed companies have been utilizing their Web presences to achieve many different goals including serving their Investor Relations (IR) functions. These online functions can be regarded as effective when their intended users keep re-using the companies’ IR Websites as they are satisfied with the provided information and facilities. This study finds that users’ ‘ intentions to re-use IR Websites’ are the outcomes of their perceptions of the Websites related to ‘information usefulness’, ‘usability’ and ‘attractiveness’, mediated by ‘attitude towards IR Websites’. This finding suggests that apart from providing relevant information for investors, managers of publicly traded companies should also consider Website technical and aesthetic attributes that may shape investors’ overall evaluation of their IR Websites.

Item Type: Article
Uncontrolled Keywords: ResPubID23528, investor relations, internet financial reporting, attitude towards websites
Subjects: FOR Classification > 1503 Business and Management
Faculty/School/Research Centre/Department > School of Management and Information Systems
SEO Classification > 8903 Information Services
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Depositing User: VUIR
Date Deposited: 15 Aug 2012 06:39
Last Modified: 15 Aug 2012 06:40
URI: http://vuir.vu.edu.au/id/eprint/9108
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