Do Financial Websites Meet the Users' Information Needs? A Survey From the Italian Context

Quagli, Alberto; Riva, Patrizia

doi:10.2139/ssrn.863744

Cited by 7 publications

(8 citation statements)

References 14 publications

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“…Beattie and Pratt (2003) documented that none of the prior studies have asked the users of online reporting about their attitudes and preferences. In a similar vein, Quagli and Riva (2005) documented that very few prior studies deal with online reporting from the demand point of view. One gap identified as part of the literature review is the theoretical background of prior studies, as argued by Xiao et al (2002Xiao et al ( , 2004.…”

Section: Argued That: "Internet Reporting Improves Users' Access To Imentioning

confidence: 85%

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Al‐Htaybat¹,

Alberti‐Alhtaybat²,

Hutaibat³

2011

IJBM

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This study seeks to explore the perceptions of users regarding Internet financial reporting (IFR) practices in Jordan. A questionnaire survey of 200 possible participants of four different user-groups was conducted to investigate their perceptions regarding the usefulness and usability of IFR as a source of information in Jordan. 114 received responses were analysed using the Kruskal-Wallis test, and the analysis revealed that there is a strong agreement among the respondents on IFR being useable, accessible and available any time and from anywhere as a source of information for users' decision making in Jordan. However, users' perceptions regarding usefulness of IFR in decision making significantly differed. They addressed economic factors such as the cost of having Internet access and the cost of printing accounting information as two concerns regarding the future of IFR in Jordan. They also clarified that the traditional copy of the annual report is still the preferable source of accounting information for Jordanian users. Keywords: Internet financial reports, Users' perceptions, Emerging market, Jordan 1. Introduction Financial reporting developed in the early twenty-first century from the traditional design of the printed annual report to the contemporary Internet Financial Reporting (IFR) aiming specifically to satisfy varying users' needs. Financial reporting is the common tool of disclosing companies' financial information, and it is predicted that IFR will gradually replace printed financial reporting as more companies will use IFR to provide financial information and communicate with accounting information users (Beattie and Pratt, 2003). In this context Oyelere et al (2003, p.38)

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Section: Argued That: "Internet Reporting Improves Users' Access To Imentioning

confidence: 85%

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Al‐Htaybat¹,

Alberti‐Alhtaybat²,

Hutaibat³

2011

IJBM

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“…Estudos que caracterizam a realidade de um determinado país (Salawu, 2013); (Pervan, 2005); (Silva & Filho, 2005); (Barak, 2004); (Marston & Polei, 2004); (Xiao, Yang, & Chow, 2004); (Larran & Giner, 2002); (Marston, 2003); (Pérez & Delgado, 2002); (Silva & Quaresma, 2001); (Craven & Marston, 1999); (Hedlin, 1999) Estudos que fazem algum tipo de comparação entre empresas ou países (Alves, 2005); (Barak, 2004); (Marston & Polei, 2004); (Geerings, Bollen, & Hassink, 2003); (Craven & Marston, 1999); (Deller, Stubenrath, & Goethe, 1999); (Pirchegger & Wagenhofer, 1999); (Westarp, Dieter, Stubernat, Buxmann, & Konig, 1999) Estudos ou documentos que contemplam recomendações (Dominguez & Gallego, 2006); (Smith & Pierce, 2005); (Fisher, Oyelere, & Laswad, 2004); (León, 2003); (Debreceny, Gray, & Mock, 2001); (Lymer, 1999); (Lymer, Debreceny, Gray, & Rahman, 1999); (Oyelere, Laswad, & Fisher, 2003); (Westarp, Dieter, Stubernat, Buxmann, & Konig, 1999); (Quagli & Riva, 2005); (Beattie & Pratt, 2003) …”

Section: Tema Autoresunclassified

“…A seleção dos elementos que compõem a amostra teve por base as categorias definidas anteriormente por (Debreceny, Gray, & Mock, 2001); (Beattie & Pratt, 2003); (Quagli & Riva, 2005).…”

Section: Amostra E Metodologiaunclassified

“…A opinião dos entrevistados coincide com as recomendações dos organismos e de diversos estudos realizados ( (Lymer, 1999); (Lymer, Debreceny, Gray, & Rahman, 1999); (AECA, 2002); (Beattie & Pratt, 2003); (Quagli & Riva, 2005)), que indicam que a melhor forma de consultar a informação contabilístico-financeira é através dos sítios web, pois é um meio acessível para todos os utilizadores, reduz os custos de impressão e de divulgação e aumenta a facilidade de tratamento da informação.…”

Section: Qual a Melhor Forma Para Consultar A Informação Contabilístiunclassified

“…Se tivermos em atenção as recomendações dos organismos e dos investigadores ( (FASB, 2000); (AECA, 2002); (Quagli & Riva, 2005)), verificamos que as informações que os utilizadores angolanos procuram coincidem com aquelas recomendações.…”

Section: Quais Os Conteúdos/informações Que Devem Ser Divulgadas Atraunclassified

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Relato Financeiro Eletrónico: As Necessidades dos Utilizadores no Caso Angolano

Quaresma

Capeça

Fialho

2017

JISTEM

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RESUMOO relato financeiro eletrónico é uma realidade tornada possível com o aparecimento da Internet, cada vez mais utilizado pelas empresas na divulgação da informação contabilístico-financeira. Embora seja uma área de investigação relativamente recente, existem já diversos estudos e recomendações no sentido de as empresas potenciarem as suas possibilidades. Contudo, é mais escassa a investigação publicada que incida no lado da procura da informação contabilístico-financeira e que identifique as necessidades dos utilizadores quanto ao formato e conteúdo dessa informação. Assim, o objetivo deste estudo é verificar se as necessidades e interesses dos utilizadores deste tipo de informação, num mercado bolsista emergente, como é o caso de Angola, coincidem, ou não, com as recomendações e modelos de divulgação atuais. Concluímos que as necessidades dos utilizadores estudados correspondem às recomendações atuais, quanto ao formato de apresentação da informação contabilístico-financeira e respetivo conteúdo, devendo ser consideradas como referência pelas empresas que vão integrar o mercado bolsista emergente angolano. Este trabalho apresenta dois contributos: por um lado, a análise na perspetiva da procura da informação e, por outro lado, o estudo desta temática num mercado emergente, o que permitirá aos organismos reguladoras definir regras e recomendações antecipadamente, no que respeita ao relato financeiro eletrónico. Palavras-Chave: Internet, páginas web, relato financeiro eletrónico.

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Exploring the use and users of narrative reporting in the online annual report

Rowbottom

Lymer

2010

Journal of Applied Accounting Research

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Purpose -The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information. Design/methodology/approach -Web server logs were used to analyse over one million instances where information is successfully delivered to users of the corporate web sites of 15 FTSE 350 companies. Findings -The most frequent users of the online annual report are, respectively, private individuals, those registered under internet service providers, employees and professional investors/creditors. The results suggest that those with greater experience and expertise in preparing and using financial accounts adopt different information preferences with respect to the online annual report. Although experienced users such as professional investors, creditors and accounting firms use the annual report to download predominantly detailed financial accounting data, the widespread availability and accessibility of the online annual report allows narratives to provide a source of general company information for employees and a wider stakeholder audience. Originality/value -The paper presents the first large-scale survey into the use and users of online annual reports.

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Do Financial Websites Meet the Users' Information Needs? A Survey From the Italian Context

Cited by 7 publications

References 14 publications

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Users’ Perceptions on Internet Financial Reporting Practices in Emerging Markets: Evidence from Jordan

Relato Financeiro Eletrónico: As Necessidades dos Utilizadores no Caso Angolano

Exploring the use and users of narrative reporting in the online annual report

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