Managing the context issues of non-financial accounting information on the Internet: an intelligent agent approach

The paper addresses the context issue in interpreting Internet based non-financial information that may indicate the financial health of a company. Context is defined as the collection of implicit assumptions about the context definition (i.e., meaning) and context characteristics (i.e., quality) of the information. This research examines corporate Web sites for explicit and implicit non-financial information that may indicate the financial health of a company. This is done to understand the magnitude of the context problem and to suggest possible ways around the problem when building intelligent agents.