Shareholder Understanding of Financial Reports - Accounting History - Image 1

£140.74

Routledge Shareholder Understanding of Financial Reports - Accounting History

Name: Shareholder Understanding of Financial Reports - Accounting History
Brand: Routledge
Price: 140.74 GBP
Availability: InStock

Theory

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Description

This foundational 1977 study, reissued in 1990, investigates shareholder comprehension and use of company financial reports. The research project analyses whether shareholders understand financial statements, identifies which elements they grasp and which confuse them, and examines how different shareholder groups utilise reporting information. Through empirical findings, the book challenges the assumption that shareholders lack interest in financial reports, providing insights into shareholder behaviour, engagement patterns, and the effectiveness of corporate financial communication. Written by T.A. Lee and D.P. Tweedie, this Routledge accounting history volume offers valuable historical perspective on investor literacy and corporate transparency practices from a critical period in accounting development.

Key Features

Analyses shareholder comprehension of company financial reports through structured research methodology and empirical findings.

Identifies which sections of financial statements shareholders understand most and least effectively.

Examines usage patterns across different shareholder demographics and investor types.

Published by Routledge as part of the Library Editions: Accounting History series, preserving important historical scholarship.

Originally published in 1977 and reissued in 1990, offering longitudinal perspective on financial reporting practices.

Product Specifications

Brand: Routledge
Format: hardcover
ASIN: 0367517930
Category: Books > Subjects > Business, Finance & Law > Accounting > Theory
Domain: Amazon UK
Release Date: 02 September 2020
Listed Since: 18 March 2020

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Routledge Shareholder Understanding of Financial Reports - Accounting History

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