Abstract

http://ssrn.com/abstract=1781649
 
 

References (7)



 
 

Citations (4)



 


 



The Utility of Annual Reports: An International Study


Lucia S. Chang


affiliation not provided to SSRN

Kenneth S. Most


affiliation not provided to SSRN

Carlos W. Brain


affiliation not provided to SSRN

March 1983

Journal of International Business Studies, Vol. 14, Issue 1, pp. 63-84, 1983

Abstract:     
This article reports on a major study which is part of ongoing international research into the use and usefulness of financial statements for investment decisions. The survey reported covered 4,000 individual investors, 900 institutional investors and 900 financial analysts, in 3 countries. It was found that the 3 groups in all 3 countries revealed a strong belief in the importance of financial statements for investment decisions whether “buy” or “hold/sell.” It was also found that the individual investor group was far less homogeneous than previous research has assumed, and that cultural or social differences between countries do exist in this field.

Number of Pages in PDF File: 22

Accepted Paper Series


Date posted: March 9, 2011  

Suggested Citation

Chang, Lucia S. and Most, Kenneth S. and Brain, Carlos W., The Utility of Annual Reports: An International Study (March 1983). Journal of International Business Studies, Vol. 14, Issue 1, pp. 63-84, 1983. Available at SSRN: http://ssrn.com/abstract=1781649 or http://dx.doi.org/10.1057/palgrave.jibs.8490507

Contact Information

Lucia S. Chang (Contact Author)
affiliation not provided to SSRN
No Address Available
Kenneth S. Most
affiliation not provided to SSRN
No Address Available
Carlos W. Brain
affiliation not provided to SSRN
No Address Available
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References:  7
Citations:  4

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