Importance of Annual Report to the Shareholders: Empirical Evidence from Bangladesh

• 발행기관: 한국유통과학회
• 저자명: Naima Khatun Jannatul Naima Ziaul Karim Lamia Alam
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 3 No.3, 67~77쪽, 전체 11쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2016.08.31

영문 초록

Shareholders solely depend on annual reports to make investment, credit and other decisions. Investor 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.

목차

1. Introduction

2. Objectives of the Study

3. Literature Review

4. Methodology

5. Data Analysis

6. Findings

7. Recommendation and Conclusion

References

키워드

Annual Report Value Added Statement Environmental Report