The shareholder's use of corporate annual reports
著者
書誌事項
The shareholder's use of corporate annual reports
（Studies in managerial and financial accounting, v. 2）
JAI Press, c1993
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This study is both a replication and expansion of Epstein's 1973 study, "The Usefulness of Annual Reports to Corporate Shareholders". This survey investigates shareholders' use and usefulness of annual reports throughout all 50 states by providing a complete review of the literature in this area including a chapter relating this study with market-based research. It analyzes the data including relevant statistical tests and correlations with various demographic variables. It compares the results with the 1973 study and examines ways in which the annual report can respond to the demands for corporate accountability.
目次
- Corporate communication with the individual investor - an overview
- objectives of financial statements
- role of the annual report in meeting its objectives - previous research
- impact of accounting information on stock prices - previous research
- research methodology and demographics of the corporate shareholders
- explanation of the shareholder decision-making process
- the shareholders use of the corporate financial statements
- the shareholders use of other annual report items
- the impact of shareholder sophistication on their use of the corporate annual report
- the shareholders demand for additional disclosures, equal access, and accountability
- the future of the annual report in responding to the shareholders' demand for accountability. Appendix: statistical appendix
- questionnaire.
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