期刊名称：Journal of Asian Finance, Economics and Business
印刷版ISSN：2288-4637
电子版ISSN：2288-4645
出版年度：2016
卷号：3
期号：3
页码：67-77
DOI：10.13106/jafeb.2016.vol3.no3.67
语种：English
出版社：Korean Distribution Science Association
摘要：Shareholders solely depend on annual reports to make investment,credit and other decisions.Investors expect that information should be reliable,relevant,comparable,consistent and thus easy to use for decision making.But whether the importance of annual reports to all shareholders is equally significant is a question of research.Thus,this research study tries to find out the importance of reading annual reports to the investors.A questionnaire survey is conducted on investors considering thirty one general shareholders and six brokers.This research based survey finds that most of the shareholders have no knowledge about accounting or finance and they have little knowledge about capital markets due to lack of training.This study also finds that general shareholders read an annual report at least moderately except value added statement,chairman’s review,director’s report and rumor.This study recommends human resource should be developed through adequate training,and annual reports should provide transparent and quality information which will ultimately increase the confidence of investors.
关键词：Annual Report; Value Added Statement; Environmental Report
