Different Presentation Formats of Corporate Financial and Non-Financial Environmental Information and Judgment Accuracy

Abstract:

Information presentation format can influence decision-maker behaviour. The aim of the paper is to compare different information presentation formats in terms of accuracy of judgment on corporate environmental performance. Altogether five presentation formats have been examined:  tabular, textual, graphical in form of line and bar graphs and mixed. Subjects of an experiment have been provided with financial and non-financial environmental information on four companies. Judgment accuracy has been measured as the percentage of correct responses to total possible responses of the subjects. The research findings reveal that judgment accuracy can be worsened by using the mixed information presentation format as compared to other homogenous presentation formats. The tabular, textual and two graphical formats do not differ significantly from each other in terms of influence on judgment accuracy.

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