T. A. Lee, D. P. Tweedie

Shareholder Use and Understanding of Financial Information (eBook, ePUB)

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 434
• Erscheinungstermin: 4. September 2020
• Englisch
• ISBN-13: 9781000167573
• Artikelnr.: 60054085

Autorenporträt

T.A. Lee and D.P. Tweedie

Inhaltsangabe

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