Improving Performance Understanding with Visual Presentations: An Experimental Study
38 Pages Posted: 2 Mar 2013 Last revised: 11 Apr 2013
Date Written: March 1, 2013
The presentation format of information related to business performance might determine interested parties’ understanding of that performance. To address this point, this research involves an experimental study with 276 respondents, whose understanding depends not just on presentation format but also on task complexity and the disclosed performance indicator. Moreover, combined effects emerge between the presentation format and task complexity. Tables improve understanding; graphs are quicker to read but less precise. The more complex the task, the less effective graphs are. Furthermore, dividend per share as a performance indicator provides both better response quality and time than earning per share, regardless of the presentation format.
Keywords: Experimental study, presentation format, performance understanding, users’ perception
JEL Classification: M41
Suggested Citation: Suggested Citation