Resumen
This article focuses on a Web Site Design Model for Financial Information. It is generally accepted that the Internet has spawned a marketing revolution, providing improved methods for communicating with and selling to customers. Many corporations use their Web sites to disseminate information about their financial performance. In the context of financial, information, literature the author from the National Investor Relations Institute (NIRI) suggests that investor relations officers explicitly view their activities as a means of marketing their firms securities by disseminating financial information. The study suggests that companies select data items to be presented on their Web sites determined by the relative sophistication of their particular user base. Specifically, analyses indicate the information provided at Web sites varies with companies levels of analyst following and retail ownership. Higher levels of analyst following are associated with relatively objective, more extensive data and higher levels of retail ownership are associated with relatively subjective, more abbreviated information.