T. A. Lee,
D.P. Tweedie
Shareholder Use and Understanding of Financial Information
Paperback Engels 2022 9780367517953Levertijd ± 11 werkdagen
Gratis verzonden
Samenvatting
This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy – that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don’t understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.
Specificaties
ISBN13:9780367517953
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:434
Uitgever:Taylor & Francis Ltd
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Inhoudsopgave
1. Introduction 2. Research Methodology and Survey Respondents 3. Understanding Financial Information 4. Assessing Actual Understanding of Financial Information 5. Further Assessment of Actual Understanding of Financial Information 6. Assessing Annual Report Usage 7. Assessing Use of Other Sources of Information 8. Understanding, Reading Behaviour and Respondents’ Background 9. Areas of Misunderstanding of Reporting Practice 10. Improving the Annual Report 11. Summary, Conclusions and Recommendations
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