Shareholder Use and Understanding of Financial Information

Author:   T. A. Lee ,  D.P. Tweedie
Publisher:   Taylor & Francis Ltd
Volume:   38
ISBN:  

9780367517939


Pages:   434
Publication Date:   02 September 2020
Format:   Hardback
Availability:   In Print   Availability explained
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Shareholder Use and Understanding of Financial Information


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Overview

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.

Full Product Details

Author:   T. A. Lee ,  D.P. Tweedie
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Volume:   38
Weight:   0.961kg
ISBN:  

9780367517939


ISBN 10:   0367517930
Pages:   434
Publication Date:   02 September 2020
Audience:   General/trade ,  College/higher education ,  Professional and scholarly ,  General ,  Tertiary & Higher Education
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

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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T.A. Lee and D.P. Tweedie

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