SHA USE COR RP SMFA 2, Volume 2

SHA USE COR RP SMFA 2, Volume 2

by Moses L. Pava Marc J. Epstein
     
 

ISBN-10: 1559385626

ISBN-13: 9781559385626

Pub. Date: 02/01/1994

Publisher: Emerald Group Pub Ltd

Product Details

ISBN-13:
9781559385626
Publisher:
Emerald Group Pub Ltd
Publication date:
02/01/1994
Series:
Studies in Managerial and Financial Accounting Series, #2
Pages:
186

Table of Contents

Introduction
1Corporate Communications With the Individual Investor1
2The Objectives of Financial Reporting13
3Prior Evidence On the Effectiveness of the Annual Report27
4The Limitations of Market-Based Research45
5Research Methodology and the Demographics of the Corporate Shareholder59
6The Shareholder's Approach to Investment Decision Making71
7The Readership and Usefulness of Corporate Financial Statements81
8The Readership and Usefulness of Nonfinancial Statement Items91
9The Effect of Sophistication on the Use of Annual Reports111
10The Shareholder's Demand for Improved Reporting121
11The Future of the Corporate Annual Report in Responding to the Shareholder's Demand for Accountability135
Appendix A: Surveying Method and Results147
Appendix B: Further Discussion of Research Methodology and Statistical Analysis163
References177
Author Index187

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