Usefulness of corporate financial reporting in decision-making process: A study of investor perceptions in Bombay City-India
Publish place: 3rd Iranian Accounting & Management Conference
Publish Year: 1393
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
ACCFIN03_100
تاریخ نمایه سازی: 25 فروردین 1394
Abstract:
Financial reporting has become the most important medium of information dissemination to be used by the users. However, this dissemination process has become complicated from the viewpoint of structural development and changes in the investment community, the identification of components of financial statement having use value, the management motives for earnings management, and the value relevance of accounting information. In the background of these unresolved issues, the research was conducted through a survey of perceptions by the selected equity investors in Bombay city and the number of respondents stood at 360. Findings of the study show financial reporting was influenced more by legal formalities than by decision usefulness and this conclusion was supported with the lower disclosure level present in the annual reports, the need for increased voluntary disclosure relying on external source of information by the users and the need for more qualitative information in annual reports; and the level of disclosure was basically influenced by management motives; and the hybrid figures drawn from income statement and balance sheet were more useful in decision making process by the users.
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Authors
Khadijeh Khoadabakhshi Parijan
Research scholar in Accounting, DOS in B.N.Bahadur Institute of Management Sciences, Manasagangotri, University of Mysore, Mysore, Karnataka, India,.
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