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Shareholder Use and Understanding of Financial Information.
・ISBN 978-0-367-51795-3 paper GB£ 38.99
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| 著者・編者 | Lee, T. A. / Tweedie, D.P., |
|---|---|
| シリーズ | (Routledge Library Editions: Accounting History) |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2022 |
| ページ数 | 434 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A02-9519＞ |
解説
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.