网络财务报告：应用超文本链接脚注及其对决策的影响.pdfVIP

International Journal of Accounting Information Systems 4 (2003) 185–203 Web-based financial statements: hypertext links to footnotes and their effect on decisions Richard B. Dulla,*, Allan W. Grahamb, Amelia A. Baldwinc aSchool of Accountancy and Legal Studies, Clemson University, 309 Sirrine Hall, Clemson, SC 29634, USA b University of Rhode Island, Kingston, RI, USA cThe University of Alabama, Tuscaloosa, AL, USA Received 4 October 2000; received in revised form 26 January 2003; accepted 28 January 2003 Abstract During the past 20 years, researchers have explored how differences in presentation format of information affect user decisions. Recently, the Internet has provided a new vehicle for companies to distribute a variety of financial information, including financial statements and annual reports. This exploratory study examines the effect of different presentation formats on users’ judgments by studying the effect of hypertext links on users’ decisions and predictions, the amount of information accessed, and the time used to make decisions. Two test companies (one large, one small) were used in the study. For the large company, the results show no differences when using financial statements prepared with or without hypertext links. For the small company, significant differences were found in predictions, the amount of information accessed, and the time to make decisions. These findings imply that under some circumstances, the use of hypertext links in financial statements may affect users’ judgment processes. D 2003 Elsevier Science Inc. All rights reserved. Keywords: Financial statement presentation; Hypertext links; Internet; World Wide Web 1. Introduction Hopwood (1996) suggests that while much research has been