With respect to the parties having an interest in the performance of a company a number of categories can be distinguished, for example share-holders, bankers, investment analysts, suppliers, customers, employees and competitors. One of the sources for gaining insight into the performance of a company is the financial information provided by the company itself. The most prominent users of that information are shareholders, bankers and investment analysts. Shareholders interpret accounting numbers as an input to investment decisions, whereas bankers have to assess the creditworthiness of corpora-tions. Investment analysts often function as an intermediary between the companies as providers of financial information and the other users of fina...
Creative accounting, the bankruptcy of many companies, and ongoing litigations made rapid rebuilding...
Investors often make decisions based on information provided through different sources such as Corpo...
Security analysts analyze information regarding publicly traded companies after which they publish t...
This paper describes the use of accounting and other information in the share investment decision pr...
Although some studies are arguing that annual reports are less relevant or useful, other studies are...
Abstract: The process of decision making requires information, financial and non-financial informati...
Financial analysts are considered to be the most important users of corporate information. Moreover,...
M.Com. (International Accounting)Abstract: The decision usefulness of financial reporting informatio...
Financial analysts’ assessments and recommendations are sought after but also feared by companies’ i...
This study is essentially a replication and an extension of the study –“Private Shareholder Response...
A research report submitted to the Faculty of Commerce, University of the Witwatersrand, Johannesbu...
The purpose of this study is to examine the perceived importance and usefulness of corporate annual ...
Background: The adoption of the mandatory use of IFRS as accounting principles for all listed compan...
The main objectives of this study are: (1) to examine the role of the company annual reports in inve...
The purpose of this, study is to examine the perceived importance and usefulness of corporate annual...
Creative accounting, the bankruptcy of many companies, and ongoing litigations made rapid rebuilding...
Investors often make decisions based on information provided through different sources such as Corpo...
Security analysts analyze information regarding publicly traded companies after which they publish t...
This paper describes the use of accounting and other information in the share investment decision pr...
Although some studies are arguing that annual reports are less relevant or useful, other studies are...
Abstract: The process of decision making requires information, financial and non-financial informati...
Financial analysts are considered to be the most important users of corporate information. Moreover,...
M.Com. (International Accounting)Abstract: The decision usefulness of financial reporting informatio...
Financial analysts’ assessments and recommendations are sought after but also feared by companies’ i...
This study is essentially a replication and an extension of the study –“Private Shareholder Response...
A research report submitted to the Faculty of Commerce, University of the Witwatersrand, Johannesbu...
The purpose of this study is to examine the perceived importance and usefulness of corporate annual ...
Background: The adoption of the mandatory use of IFRS as accounting principles for all listed compan...
The main objectives of this study are: (1) to examine the role of the company annual reports in inve...
The purpose of this, study is to examine the perceived importance and usefulness of corporate annual...
Creative accounting, the bankruptcy of many companies, and ongoing litigations made rapid rebuilding...
Investors often make decisions based on information provided through different sources such as Corpo...
Security analysts analyze information regarding publicly traded companies after which they publish t...