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The Shareholders’ Perspectives on Annual Reports
Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
2010 (English)Conference paper, Published paper (Refereed)
Abstract [en]

For a satisfactory development of commercial and industrial life companies must obtain enough venture capital. The behaviour of the shareholders in companies is of vital importance for the financial opportunities. In order to supply venture capital and provide long-term ownership there has to be a satisfactory progress of the share values, and there is also an expectancy of returns on shares. A performance-driven company giving returns on shares will provide confidence for investors. Investors need information about the companies’ economic situation. This paper reports from an empirical qualitative review of different Swedish companies’ annual reports. Shareholders are often more interested in narrative information in the annual reports, than in the numerical information. Therefore the companies should be more interested in the qualitative aspects in their annual reports. It is important to inform about their business concept and their strategy. Information about the long-term economical outline is important in order to judge the company’s ability to make growth for the future. Companies’ governance routines are not described very well in the reviewed annual reports at all. Furthermore, many of the companies are missing information about future profit forecasts.

Place, publisher, year, edition, pages
2010.
Keyword [en]
Financial accounting, Annual report, Shareholder, Disclosure
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-13655OAI: oai:DiVA.org:hj-13655DiVA: diva2:359551
Conference
8th Annual International Conference on Accounting, 5-8 July, Athens, Greece
Available from: 2010-10-28 Created: 2010-10-28 Last updated: 2012-01-17

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf