| 1. |
- Rimmel, Gunnar, et al.
(author)
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Om redovisning och redovisningsteorier
- 2016
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In: Redovisningsteorier. - Stockholm : Sanoma Utbildning. ; , s. 15-28, s. 15-28
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Book chapter (other academic/artistic)
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| 2. |
- Rimmel, Gunnar, et al.
(author)
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Redovisningens föreställningsramar
- 2016
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In: Redovisningsteorier. - Stockholm : Sanoma Utbildning. - 9789152318263 ; , s. 29-40
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Book chapter (other academic/artistic)
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| 3. |
- Rimmel, Gunnar, et al.
(author)
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Redovisningens reglering
- 2016
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In: Redovisningsteorier. - Stockholm : Sanoma Utbildning. ; , s. 41-60
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Book chapter (other academic/artistic)
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| 4. |
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| 5. |
- Sabelfeld, Svetlana, 1974, et al.
(author)
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Investor Relations on the Web: transmission or persuasion?
- 2014
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In: 18th Annual Conference on Financial reporting and Business Communications, Bristol, UK, 3-4 July 2014.
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Conference paper (other academic/artistic)abstract
- Communication is crucial for society, especially in today´s globalized world. Internet has profoundly influenced how listed companies and investors communicate with each other. Changes in the patterns of provision and consumption of corporate information stimulated the rise of a new practice called Internet Reporting, or Investor Relations (IR) web practice. Previous studies on Internet reporting have mostly focused on the disclosure perspective discussing the role of Investor Relations websites as a channel for transmission of information. In this study we explore Investor Relations websites from the communication perspective in a setting where companies and investors are geographically distanced from each other. Qualitative interviews and browsing observations of Investor Relations managers in the UK, Russia and Japan and institutional investors in Sweden, and, finally, qualitative analysis of the content of Investor Relations websites show patterns of Investor Relations on the Web that differ depending on the purpose of the website in the context of overall IR communication. Four patterns have been identified depending on the type of audience that the website is addressed to; and depending on the dominating logic of Investor Relations managers. These four patterns are: large content addressed to a broad audience; focused and tailored content addressed to a diversified audience; large content addressed to a focused audience; and selected content addressed to a focused audience. The findings show that Investor Relations on the Web is about persuasion and not only about the transmission of information. The persuasive part on the Investor Relations websites appears to be most useful as this part together with a direct company-investor dialog helps investors to understand the management´s perspective. Finally, the analysis shows that the way the Investor Relations managers choose to persuade their investors can vary depending on the above mentioned communication patterns the companies follow in practice.
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