A Structural Equation Model of Information Presentation Characteristics in Digital Financial Reporting and Decision-Making Success of Mutual Fund in Thailand
Keywords:
Interactional and Presentation, Digital Financial Reporting, Information Symmetry, Decision Making Success, Mutual FundsAbstract
This research aimed to examine the influence of interactional and presentation awareness of digital financial reports on the decision-making success of mutual funds in Thailand, with information symmetry effectiveness as a mediating variable. Data were collected through a mail survey, with fund managers as the respondents. A total of 82 fully completed questionnaires were used for data analysis. The data were analyzed using descriptive statistics, multiple correlation, confirmatory factor analysis (CFA) and structural equation modeling (SEM). The results revealed that interactional and presentation awareness of digital financial reports had a significantly positive influence on information symmetry effectiveness (β=0.382, P<0.01). Furthermore, information symmetry effectiveness had a significantly positive influence on decision-making success (β=0.462, P<0.01). These findings confirmed that investors recognized and understood the benefits of interactivity and presentation in digital financial reports in enhancing information symmetry, which led to more effective organizational investment and decision-making. Therefore, to promote equitable information disclosure, relevant agencies could use these findings as a guideline for developing more effective presentation characteristics of financial reports disseminated through digital systems to further benefit users.
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ข้อความ ข้อคิดเห็น ข้อมูล เนื้อหา รูปภาพ แผนภูมิ แผนผัง เป็นต้น ที่ปรากฏและแสดงในบทความต่างๆ ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นความรับผิดชอบโดยตรงของผู้เขียนบทความนั้นๆ มิใช่เป็นความรับผิดชอบใดๆ ของวารสารบริหารธุรกิจเทคโนโลยีมหานคร และมหาวิทยาลัยเทคโนโลยีมหานคร
บทความที่ตีพิมพ์ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นลิขสิทธิ์เฉพาะของคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนใดส่วนหนึ่งไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับการอนุญาตเป็นลายลักษณ์อักษรจากคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานครก่อนเท่านั้น
