Shareholder Use and Understanding of Financial Information: 1st Edition (Hardback) book cover

Shareholder Use and Understanding of Financial Information

1st Edition

By T. A. Lee, D.P. Tweedie


430 pages

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Hardback: 9780367517939
pub: 2020-09-02
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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.

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

About the Authors

T.A. Lee and D.P. Tweedie

About the Series

Routledge Library Editions: Accounting History

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Subject Categories

BISAC Subject Codes/Headings: