Shareholder Use and Understanding of Financial Information
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Product details
- ISBN 9780367517953
- Weight: 616g
- Dimensions: 156 x 234mm
- Publication Date: 15 Feb 2022
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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.
