羞羞视频

Citation

Thesis Title
Digital Presentation Formats and Users' of Financial Reports: Decision Quality, Perceptions and Cognitive Information Processing in the Context of Recognition Versus Disclosure.

Read article at Massey Research Online:

Ms Ghani examined the impact of presentation formats used in disseminating financial information in a digital environment on decision-makers鈥� performance. Public accounting practitioners participated. Results showed that decision-makers have similar perceptions on the digital presentation formats in relation to decision accuracy and cognitive effort in their investment decision tasks. However, decision-makers鈥� perceptions based on a presentation format may not necessarily be similar to their actual performances. It was concluded that users are still lacking in knowledge and are often biased in their perceptions of digital presentation formats, particularly new formats. Findings also demonstrated that digital presentation formats have not assisted the decision-makers in overcoming human processing limitations in relation to functional fixation. Such results support the view that until presentation technology provides the tools to assist users, the options to recognise or disclose an information item lead to different economic consequences.

Supervisors
Professor Fawzi Laswad
Mr Stuart Tooley