The Mediating Role of Attitudes in Using Investor Relations Websites
Azwadi Ali, Michael G. McGrath

Abstract
Publicly listed companies have been utilizing their Web presences to achieve many different goals including serving their Investor Relations (IR) functions. These online functions can be regarded as effective when their intended users keep re-using the companies’ IR Websites as they are satisfied with the provided information and facilities. This study finds that users’ ‘ intentions to re-use IR Websites’ are the outcomes of their perceptions of the Websites related to ‘information usefulness’, ‘usability’ and ‘attractiveness’, mediated by ‘attitude towards IR Websites’. This finding suggests that apart from providing relevant information for investors, managers of publicly traded companies should also consider Website technical and aesthetic attributes that may shape investors’ overall evaluation of their IR Websites.

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