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首页> 外文期刊>IEEE Transactions on Professional Communication >The Effects of Different Parts of the Annual Report on Potential Investors' Attitudes Towards the Company and on the Corporate Reputation
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The Effects of Different Parts of the Annual Report on Potential Investors' Attitudes Towards the Company and on the Corporate Reputation

机译：年报各部分对潜在投资者对公司态度和企业声誉的影响

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摘要

Research problem: Both the function and the appearance of annual reports have changed over the last few decades. These multimodal reports now include many types of information that serve different functions. In this study, the effects of several information types on stakeholders' attitudes toward annual reports and the companies that published them are measured. Literature review: Not much is known about how stakeholders read annual reports. The literature is not conclusive on the relative importance of several information types in these reports. Most studies investigate the impact of part of the information in annual reports and ignore the combined impact of the information types. Whether the potential investors are more affected by the financial review, the future strategy narrative or by pictures, such as a picture of the CEO, is unknown. Methodology: An experiment (2$,times,$2$,times,$2 between subjects design) was conducted to test the effects of a good financial review versus a poor one, a good future strategy versus a poor one and a picture of the CEO smiling versus that with a serious facial expression. The effects on potential stakeholders' attitudes toward the information, on their attitudes toward investing in the company, and on their perceptions of the corporate reputation are measured. Results and conclusion: The results show significant effects of all three information types. A good financial review, a good future strategy, and a serious facial expression have beneficial effects on the potential stakeholders' attitudes and on the corporate reputation. More important, however, the results show that the information types should be aligned with each other. A smiling facial expression, for example, is only beneficial if the content of the other information types is good.
机译：研究问题：在过去的几十年中，年度报告的功能和外观都发生了变化。现在，这些多模式报告包括多种类型的信息，这些信息可以提供不同的功能。在这项研究中，衡量了几种信息类型对利益相关者对年度报告和发布这些报告的公司的态度的影响。文献回顾：关于利益相关者如何阅读年度报告知之甚少。在这些报告中，关于几种信息类型的相对重要性，文献尚无定论。大多数研究调查年度报告中部分信息的影响，而忽略信息类型的综合影响。潜在的投资者是否会受到财务审查，未来战略叙述或受CEO头像等图片影响更大，这一点尚不清楚。方法：进行一项实验（2美元，2美元，2美元，2美元的时间，在受试者设计之间进行），以测试良好的财务评估与较差的评估，良好的未来策略与较差的评估以及首席执行官的形象的影响微笑与表情严肃的表情。衡量了对潜在利益相关者对信息的态度，对其对公司投资的态度以及对企业声誉的感知的影响。结果与结论：结果表明所有三种信息类型均具有显着影响。良好的财务评估，良好的未来策略以及严肃的面部表情对潜在的利益相关者的态度和企业声誉都有有益的影响。但是，更重要的是，结果表明信息类型应该彼此对齐。例如，只有其他信息类型的内容良好时，微笑的面部表情才有好处。

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