PRIVATE SHAREHOLDER RESPONSE TO CORPORATE ANNUAL REPORTS
作者： John K. Courtis
DOI: 10.1111/J.1467-629X.1982.TB00036.X
关键词:
摘要: : Private shareholder response to annual reports of Australian public-listed companies was investigated via postal questionnaires in 1979 and 1980. Approximately 2000 usable replies indicate that although are ranked third stockbroker advice newspapers as sources corporate information, two-thirds claim the report is some importance one-quarter would buy it pay up $2 per copy. Readership behaviour reveals whereas chairman's review most read item, traditional financial statements more important influencing equity decision-making. The auditor's report, statistical data notes accounts least important. Such evidence has implications for preparers, auditors, accountancy professional bodies, journalists educators.
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