Advanced search
Publication Cover
Accounting and Business Research Volume 5, 1975 - Issue 20
Submit an article Journal homepage
210
Views
74
CrossRef citations to date
0
Altmetric
Original Articles

Accounting Information: An Investigation of Private Shareholder Usage

T. A. Lee
&
D. P. Tweedie
Pages 280-291 | Published online: 27 Feb 2012

Citations (74)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (18)

Vanessa Flagmeier, Jens Müller & Caren Sureth-Sloane. (2023) When do firms highlight their effective tax rate?. Accounting and Business Research 53:1, pages 1-37.
Read now
Mirwais Usmani, Jane Davison & Christopher J. Napier. (2020) The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity”. Accounting Forum 44:4, pages 315-343.
Read now
Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
Read now
Thomas Riise Johansen & Thomas Plenborg. (2013) Prioritising disclosures in the annual report. Accounting and Business Research 43:6, pages 605-635.
Read now
Alain Burlaud & Bernard Colasse. (2011) International Accounting Standardisation: Is Politics Back?. Accounting in Europe 8:1, pages 23-47.
Read now
Reva Berman Brown, Mark N.K. Saunders & Richard Beresford. (2006) You owe it to yourself: The financially literate manager. Accounting Forum 30:2, pages 179-191.
Read now
Simon S. Gao, Saeed Heravi & Jason Zezheng Xiao. (2005) Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting Forum 29:2, pages 233-242.
Read now
Manuel Larrán & William Rees. (2003) Private Disclosure in the Spanish Capital Market: Evidence from Financial Analysts and Investor Relations Directors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 32:115, pages 116-152.
Read now
Christine Yap. (1997) Users' perceptions of the need for cash flow statements — Australian evidence. European Accounting Review 6:4, pages 653-672.
Read now
Begoña Giner Inchausti. (1997) The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review 6:1, pages 45-68.
Read now
Alan Sangster & Iain McCombie. (1993) How well do accountancy students understand a set of accounts?. Accounting Education 2:1, pages 53-70.
Read now
Vivien Beattie & Michael John Jones. (1992) The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study. Accounting and Business Research 22:88, pages 291-303.
Read now
D.K. Flynn. (1987) Perceptions regarding the sources of financial information for South African institutional investors. De Ratione 1:2, pages 2-12.
Read now
J.K. Courtis. (1986) An Investigation into Annual Report Readability and Corporate Risk-Return Relationships. Accounting and Business Research 16:64, pages 285-294.
Read now
T.A. Lee. (1983) A Note on Users and Uses of Cash Flow Information. Accounting and Business Research 13:50, pages 103-106.
Read now
KeithG. Stanga. (1980) The Relationship Between Relevance and Reliability: Some Empirical Results. Accounting and Business Research 11:41, pages 29-39.
Read now
P.N. McMonnies. (1976) Corporate Reporting in the Future. Accounting and Business Research 6:22, pages 95-106.
Read now
T.A. Lee & D.P. Tweedie. (1975) Accounting Information: An Investigation of Private Shareholder Understanding. Accounting and Business Research 6:21, pages 3-17.
Read now

Articles from other publishers (56)

Herenia Gutiérrez Ponce, Julián Chamizo González & Manar Al-Mohareb. (2023) Annual Reports Readability From Linguistic and Communication Perspectives: Systematic Literature Review. Business and Professional Communication Quarterly 86:4, pages 446-497.
Crossref
Alain Gilles Foka Tagne, Alain Takoudjou Nimpa, Léopold Djoutsa Wamba & Depores Woutabo Ngankwe. (2023) Assessment of the information content of the legal audit report by the credit officers of commercial banks in the Cameroonian context. SN Business & Economics 3:11.
Crossref
Rahmawati Rahmawati. 2023. Strategies and Applications of Islamic Entrepreneurship. Strategies and Applications of Islamic Entrepreneurship 218 235 .
Rashedul Hasan, Mohammad Dulal Miah & M. Kabir Hassan. (2022) The nexus between environmental and financial performance: Evidence from gulf cooperative council banks. Business Strategy and the Environment 31:7, pages 2882-2907.
Crossref
yaghoub hosseinpour, Naser Izadinia & Hamzeh Mohammadi Khoshoui. (2021) The Impact of Financial Performance Indicators and Audit Implications on Readability Financial Reports in Companies Listed in the Iranian Capital Market. Iranian journal of Value and Behavioral Accounting 6:11, pages 251-275.
Crossref
Bernard Colasse & Céline Michaïlesco. (2021) Du discours des normalisateurs anglo-saxons sur la qualité de l’information comptable. ACCRA N° 11:2, pages 5-28.
Crossref
Jill Atkins, Sharif Khalid & Elisabetta Anna Vincenza Barone. (2021) Guest editorial. Qualitative Research in Financial Markets 13:1, pages 1-15.
Crossref
Zakiyyah Varachia & Yaeesh Yasseen. (2020) The use of graphs as an impression management tool in the annual integrated reports of South African listed entities. Journal of Economic and Financial Sciences 13:1.
Crossref
Dimu Ehalaiye, Fawzi Laswad, Nives Botica Redmayne, Warwick Stent & Lei Cai. (2018) Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users. Australian Accounting Review 30:1, pages 52-64.
Crossref
Caterina Pesci, Luca Fornaciari, Alice Medioli, Silvia Triani & Teerooven Soobaroyen. 2020. Accounting, Accountability and Society. Accounting, Accountability and Society 225 243 .
Richard Fisher, Chris J. van Staden & Glenn Richards. (2019) Watch that tone. Accounting, Auditing & Accountability Journal 33:1, pages 77-105.
Crossref
Mostafa Kayed Mohamed, Alessandra Allini, Luca Ferri & Annamaria Zampella. (2019) Investors’ perception on the usefulness of management report disclosures. Meditari Accountancy Research 27:6, pages 893-920.
Crossref
David Crowther. 2018. Redefining Corporate Social Responsibility. Redefining Corporate Social Responsibility 87 100 .
Edwin KiaYang Lim, Keryn Chalmers & Dean Hanlon. (2018) The influence of business strategy on annual report readability. Journal of Accounting and Public Policy 37:1, pages 65-81.
Crossref
Otuo Serebour Agyemang, Abraham Ansong & Millicent Kyeraa. (2016) Let’s talk about firm responsibility: the perception of individual Ghanaian shareholders on corporate social responsibility. Social Responsibility Journal 12:3, pages 439-462.
Crossref
Pallab Kumar Biswas & Swapan Kumar Bala. (2015) Usefulness of corporate annual reports to individual investors in Bangladesh. International Journal of Disclosure and Governance 13:2, pages 97-116.
Crossref
Cynthia E. Clark, Erica L. Steckler & Sue Newell. (2016) Managing Contradiction: Stockholder and Stakeholder Views of the Firm as Paradoxical Opportunity. Business and Society Review 121:1, pages 123-159.
Crossref
Mohd Noor Azli Ali Khan & Nur Basyila Zakaria. 2016. Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014). Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014) 675 686 .
Leopold Bayerlein & Paul Davidson. (2015) Are User Perceptions of Chairman Addresses Managed through Syntactical Complexity and Rationalisation?. Australian Accounting Review 25:2, pages 192-203.
Crossref
Jiří Strouhal, Monika Nikitina-Kalamäe & Natalja Gurvitš. (2014) Are Czech and Estonian Companies Willing To Publicly Present Their Financial Statements? Evidence from Czech and Estonian TOP100. International Journal of Trade, Economics and Finance 5:4, pages 332-336.
Crossref
Hend Abdulla AlNaimi, Mohammed Hossain & Mahmood Ahmed Momin. (2012) Corporate social responsibility reporting in Qatar: a descriptive analysis. Social Responsibility Journal 8:4, pages 511-526.
Crossref
Françoise Platet & Sophie Giordano-Spring. (2011) Des entreprises responsables : à l'égard de qui et à quel propos ? Une étude du message du Président de sociétés cotées françaises. Management & Avenir n° 45:5, pages 62-79.
Crossref
Charl de Villiers & Chris J. van Staden. (2010) Shareholders’ requirements for corporate environmental disclosures: A cross country comparison. The British Accounting Review 42:4, pages 227-240.
Crossref
N. Rowbottom & A. Lymer. (2010) Exploring the use and users of narrative reporting in the online annual report. Journal of Applied Accounting Research 11:2, pages 90-108.
Crossref
Anura De Zoysa & Kathy Rudkin. (2010) An investigation of perceptions of company annual report users in Sri Lanka. International Journal of Emerging Markets 5:2, pages 183-202.
Crossref
A.S. Norman. (2010) The Role of the Dar es Salaam Stock Exchange in Safeguarding Securities Investors in Tanzania. International Business Management 4:4, pages 222-228.
Crossref
Omaima Hassan & David M. Power. (2009) The usefulness of accounting information; evidence from the Egyptian market. Qualitative Research in Financial Markets 1:3, pages 125-141.
Crossref
Daniel P. Clarke, Sue L. Hrasky & Caroline G.T. Tan. (2009) Voluntary Narrative Disclosures by Local Governments: A Comparative Analysis of the Textual Complexity of Mayoral and Chairpersons’ Letters in Annual Reports. Australian Journal of Public Administration 68:2, pages 194-207.
Crossref
Jalal M. Alattar & Khalid Al‐Khater. (2008) An empirical investigation of users' views on corporate annual reports in Qatar. International Journal of Commerce and Management 17:4, pages 312-325.
Crossref
Sue Hrasky & Bernadette Smith. (2008) Concise corporate reporting: communication or symbolism?. Corporate Communications: An International Journal 13:4, pages 418-432.
Crossref
Gustav Johed. (2008) Bartlett and Chandler eleven years on: private investors at the annual general meeting.. Corporate Ownership and Control 5:4, pages 459-467.
Crossref
Thomas Carrington & Gustav Johed. (2007) The construction of top management as a good steward. Accounting, Auditing & Accountability Journal 20:5, pages 702-728.
Crossref
Dimitrios I. Maditinos, Željko Šević & Nikolaos G. Theriou. (2007) Investors' behaviour in the Athens Stock Exchange (ASE). Studies in Economics and Finance 24:1, pages 32-50.
Crossref
K.A. Al-Abdulqader, G. Hannah & D.M. Power. (2007) The appraisal of ordinary shares by Saudi investors. Research in International Business and Finance 21:1, pages 69-86.
Crossref
Abdulrahman Al-Razeen & Yusuf Karbhari. (2007) An Empirical Investigation into the Importance, Use, and Technicality of Saudi Annual Corporate Information. Advances in International Accounting 20, pages 55-74.
Crossref
Gerry H. GrantSumali J. Conlon. (2006) EDGAR Extraction System: An Automated Approach to Analyze Employee Stock Option Disclosures. Journal of Information Systems 20:2, pages 119-142.
Crossref
Aidan Berry & Jenny Robertson. (2006) Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985. The British Accounting Review 38:2, pages 175-191.
Crossref
Abdulrahman Al‐Razeen & Yusuf Karbhari. (2004) Users’ perception of corporate information in Saudi Arabia: An empirical analysis. International Journal of Commerce and Management 14:3/4, pages 41-57.
Crossref
John K Courtis. (2004) Corporate report obfuscation: artefact or phenomenon?. The British Accounting Review 36:3, pages 291-312.
Crossref
Simon S.M. Ho & Kar Shun Wong. (2004) Investment analysts’ usage and perceived usefulness of corporate annual reports. Corporate Ownership and Control 1:3, pages 61-71.
Crossref
Venancio Tauringana & Gin Chong. (2004) Neutrality of narrative discussion in annual reports of UK listed companies. Journal of Applied Accounting Research 7:1, pages 74-107.
Crossref
Abdulrahman Al‐Razeen & Yusuf Karbhari. (2004) Annual corporate information: importance and use inSaudi Arabia. Managerial Auditing Journal 19:1, pages 117-133.
Crossref
Kamal Naser, Rana Nuseibeh & Ahmad Al‐Hussaini. (2003) Users’ perceptions of various aspects of Kuwaiti corporate reporting. Managerial Auditing Journal 18:6/7, pages 599-617.
Crossref
Don Y. Lee. (2007) The Impact of Poor Performance on Risk‐Taking Attitudes: A Longitudinal Study with a PLS Causal Modeling Approach. Decision Sciences 28:1, pages 59-80.
Crossref
Nuruddeen A. Abdullahi & Alan Wakelam. (2016) Nigeria: Economy, Finance and the Role of the Stockbroker. Journal of Interdisciplinary Economics 6:4, pages 255-274.
Crossref
Nuruddeen A. Abdullahi & Alan Wakelam. (2016) The Nigerian Stock Exchange and the Private Investor. Journal of Interdisciplinary Economics 6:3, pages 183-202.
Crossref
E. ABRAHAMSON & C. PARK. (1994) CONCEALMENT OF NEGATIVE ORGANIZATIONAL OUTCOMES: AN AGENCY THEORY PERSPECTIVE.. Academy of Management Journal 37:5, pages 1302-1334.
Crossref
H. Eugene BakerIIIIII & Dilip D. Kare. (1992) Relationship Between Annual Report Readability and Corporate Financial Performance. Management Research News 15:1, pages 1-4.
Crossref
S.P. Keef. (1983) Private Shareholders' Attitude to Rights. Managerial Finance 9:3/4, pages 15-21.
Crossref
John K. Courtis. (1982) PRIVATE SHAREHOLDER RESPONSE TO CORPORATE ANNUAL REPORTS. Accounting & Finance 22:2, pages 53-72.
Crossref
Andre Machado, Ricardo Suave & Fabiano Guasti Lima. (2017) Who Feel Cheated? Analyst Graphic Distortion and Punishment by Investors. SSRN Electronic Journal.
Crossref
Md. Tarikul Islam & Kamrul Arefin. (2011) Understanding Investorss Behavior with Reference to the Z-Category Shares. SSRN Electronic Journal.
Crossref
Pallab Kumar Biswas & Swapan Kumar Bala. (2014) Usefulness of Corporate Annual Reports to Individual Investors in Bangladesh. SSRN Electronic Journal.
Crossref
Stefano Cascino, Mark Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. SSRN Electronic Journal.
Crossref
Margaret M. Milner. (2008) Examining the Authorship of Annual Reports: Issues for Corporate Governance?. SSRN Electronic Journal.
Crossref
Vicky Cole, Diane Breesch & Joël Branson. (2009) Are Users of Financial Statements of Publicly and Non-Publicly Traded Companies Different or Not? An Empirical Study. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.