摘要：This study was designed to examine the current status of corporate Web site usage for investor relations and to assess prevalent features of investor relations activities through an analysis of the Web sites of the largest companies in the U.S. While Web sites have emerged as important communication channels for implementing investor relations strategies, few previous studies have considered how the largest companies in the U.S. strategically communicate with their financial publics, how different types of industry utilize Web sites for investor relations functions, and at which stage of Web site development of investor relations the largest U.S. companies currently are. In this sense, this study is meaningful for understanding the current status in terms of the developmental stages of investor relations functions represented by these companies’ Web sites. Furthermore, this study offers insight into how companies should proceed in developing and improving their Web sites for their financial publics.
