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Shareholder Use and Understanding of Financial Information de T. A. Lee

Shareholder Use and Understanding of Financial Information: Routledge Library Editions: Accounting History

Autor T. A. Lee, D.P. Tweedie
en Limba Engleză Hardback – 2 sep 2020
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.
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Specificații

ISBN-13: 9780367517939
ISBN-10: 0367517930
Pagini: 434
Dimensiuni: 156 x 234 x 24 mm
Greutate: 0.96 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting History

Locul publicării:Oxford, United Kingdom

Public țintă

Adult education, General, Postgraduate, Professional, Undergraduate Advanced, and Undergraduate Core

Cuprins

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

Descriere

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 analyses whether or not shareholders understand financial reports.