Title: Shareholder Use and Understanding of Financial Information: 38 (Routledge Library Editions: Accounting History)
Publisher: Routledge
Publication Date: 2020
Language: English
ISBN 10: 0367517930
ISBN 13: 9780367517939
Binding: Hardcover
Condition: New

About this title

Synopsis

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.

About the Author

T.A. Lee and D.P. Tweedie

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