Shareholder Use and Understanding of Financial Information

T. A. Lee, D.P. Tweedie

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Hardback

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English

Routledge
02 September 2020

Economics; Accounting; Business strategy; Management & management techniques

Series: Routledge Library Editions: Accounting History

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.

By: T. A. Lee, D.P. Tweedie
Imprint: Routledge
Country of Publication: United Kingdom
Volume: 38
Dimensions: Height: 234mm, Width: 156mm,
Weight: 961g
ISBN: 9780367517939
ISBN 10: 0367517930
Series: Routledge Library Editions: Accounting History
Pages: 434
Publication Date: 02 September 2020
Audience: General/trade , College/higher education , Professional and scholarly , ELT Advanced , Primary
Format: Hardback
Publisher's Status: Active

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

T.A. Lee and D.P. Tweedie