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The Shareholder's Use of Corporate Annual Reports.
・ISBN 978-1-55938-562-6 cloth US$ 112.95
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| 著者・編者 | Epstein, M. J. / M. L. Pava, |
|---|---|
| シリーズ | Studies in Managerial and Financial Accounting 2 |
| 出版社 | (Emerald, UK) |
| 出版年月 | 1993 |
| ページ数 | 189 pp. |
| 言語 | ENG |
| ニュース番号 | <407-490> |
解説
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.