The Mediating Role of Attitudes in Using Investor Relations Websites

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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)

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
URI https://vuir.vu.edu.au/id/eprint/9108
Official URL http://www.ijbssnet.com/update/index.php/side-arch...
Subjects Historical > FOR Classification > 1503 Business and Management
Historical > Faculty/School/Research Centre/Department > School of Management and Information Systems
Historical > SEO Classification > 8903 Information Services
Keywords ResPubID23528, investor relations, internet financial reporting, attitude towards websites
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