Shareholder Use and Understanding of Financial Information

This book, first published in 1977 and reissued in 1990, examines whether shareholders understand financial reports and their use. It presents research findings on the understanding, usage, and types of shareholders who have the most and least understanding and use of financial reports.

Format: Paperback / softback
Length: 430 pages
Publication date: 15 February 2022
Publisher: Taylor & Francis Ltd

This book, originally published in 1977 and reissued in 1990, delves into one of the most well-known aspects of accounting: corporate financial reporting. It challenges the notion that shareholders have limited interest in financial reports and presents the results of a research project that examines whether or not shareholders comprehend financial reports, their understanding of them, their usage of financial reports, and the types of shareholders who possess the most and least understanding and utilize financial reports the most and least.

The book begins by examining the perception that shareholders have limited time for financial reports.

It then conducts a comprehensive analysis to determine whether or not shareholders understand financial reports, the specific aspects they comprehend, and the areas where they may need more clarification.

The research project also explores the use of financial reports by shareholders and identifies the factors that influence their usage patterns.

Based on the findings, the book offers valuable insights into the understanding and utilization of financial reports by shareholders.

It provides valuable guidance for investors, financial professionals, and policymakers to enhance the effectiveness of corporate financial reporting and improve the overall financial literacy of shareholders.

Dimension: 234 x 156 (mm)
ISBN-13: 9780367517953