Access the full text.
Sign up today, get DeepDyve free for 14 days.
Frederick Choi, Richard Levich (1991)
International Accounting Diversity: Does it Impact Market Participants?Corporate Finance: Valuation
Ruud Vergoossen (1993)
The use and perceived importance of annual reports by investment analysts in the NetherlandsEuropean Accounting Review, 2
In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies, the situation is less harmonised. One of the arguments in favour of this distinct approach is that financial statements of listed and non-listed companies attract different users. Empirical evidence to back up this assumption is, however, rare. This article contributes by empirically exploring whether this assumption is true based on a survey of 849 individuals. We found that users of financial statements of listed and non-listed companies differ in their reasons for using financial statements (professional or private), in their profession, in their experience and in their viewpoint (e.g., suppliers, investors, …). They also differ in the number of countries they are interested in and in the degree of detail they require. The different users are, however, interested in the same type of information. Furthermore, many users are interested in both types of company.
International Journal of Accounting, Auditing and Performance Evaluation – Inderscience Publishers
Published: Jan 1, 2012
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.