SciELO - Scientific Electronic Library Online

 
vol.18 número2Econometric estimation of Armington elasticities for selected agricultural products in South africaEstimating the value of a positive change in trout fly-fishing quality in the Rhodes trout fishery, Eastern Cape, South Africa índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Articulo

Indicadores

Links relacionados

  • En proceso de indezaciónCitado por Google
  • En proceso de indezaciónSimilares en Google

Compartir


South African Journal of Economic and Management Sciences

versión On-line ISSN 2222-3436
versión impresa ISSN 1015-8812

Resumen

OBERHOLSTER, Johan GI; KOORNHOF, Carolina  y  VORSTER, Quintus. Individual shareholders' understanding of the content of interim reports of South African listed retail companies. S. Afr. j. econ. manag. sci. [online]. 2015, vol.18, n.2, pp.177-189. ISSN 2222-3436.

A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users' understanding of these reports. The reports by accounting bodies also indicate that these users prefer more concise financial reports. These findings, in conjunction with a dearth of recent questionnaire-based research on whether individual shareholders understand the content of financial reports, resulted in this study on whether individual shareholders understand the content of interim reports. The study provides empirical proof that a sound knowledge of business, accounting and economic matters is a prerequisite for understanding interim reports in the case of individual shareholders. The results of the study indicate that individual shareholders have a limited understanding of the content of interim reports as a whole, and that a good knowledge of business and economic matters and of accounting results in an improved understanding of the content of interim reports. In particular, specialisation in accounting in undergraduate and postgraduate degrees, professional qualifications, and work experience in the financial field improve the understanding of individual shareholders.

Palabras clave : individual shareholders; interim reports; qualitative characteristics; understanding; understandability.

        · texto en Inglés     · Inglés ( pdf )

 

Creative Commons License Todo el contenido de esta revista, excepto dónde está identificado, está bajo una Licencia Creative Commons