In the context of capital market research what is the importance of published financial information and the information content

In the context of capital market research what is the importance of published financial information and the information content  Literature review example
Masters
Literature review
Finance & Accounting
Pages 8 (2008 words)
Download 0
At the same time, Walton notes that financial information has to be credible, otherwise its use may result to a series of severe consequences for the organization, reaching to high penalties from financial authorities or even to the suspension of the firm’s activities, either totally or partially…

Introduction

Moreover, it has been proved that financial information and information content of earnings have the power to affect the investors’ decision making process. The interaction between the overall model of investor’s decision making and the published financial information, as well as the information content of earnings, is critically discussed in this paper. The justification of the above model in the context of the current financial crisis is evaluated. In order to secure that all the issues discussed above are covered, the paper has been divided into several sections, highlighting the various aspects of this paper’s subject. Apart from the introduction section, where the overall scope of the paper is presented, of particular importance are the literature and the Discussion sections. In the literature review section the following issues are addressed: the key characteristics of market research and its value on financial reporting, the published financial information and the information content of earnings as factors influencing investors’ decision making and potential use of the model of investors’ decision making within modern market which is under the continuous pressures of global financial crisis. ...
Download paper
Not exactly what you need?

Related papers

Term paper on Capital market efficiency
In addition, reference is made to market ethics, at the level that ethics can secure, at least up to a level, market efficiency, being related to all three aspects of market efficiency, i.e. information, institutions and transactions. The literature developed in this field proves that existing research in regard to market risks and potentials focuses on the potentials of markets to become…
Essay on Financial Information
The managerial staff of a company is the stakeholder group that uses financial statements the most in their decision making process. Performing research regarding financial information can be very useful. Historical financial information can be used to determine patterns concerning the performance of a business enterprise. An accountant or manager can use historical data such as the sales numbers…
Qualitative Characteristics of Financial Information
The information is not just useful for the capital providers but also to the other user groups such as government, regulatory bodies etc. The next level of conceptual framework is the fundamental concepts i.e. qualitative characteristics of financial information and elements of financial statements. The third level is the implementation level, which contains recognition, disclosure and measurement…
Analysing Financial Information
External reporting of accounts through various financial statements is regulated and must comply with various legal requirements as well. Accounts must be regulated in order to provide a true and fair view of the affairs of any business concern. Compliance being the most important issue, every financial accounts prepared by any domestic company in UK must comply with the Company Act. Regulation of…
Financial Information: Coursework Assignment
The company has also recently initiated its telecom and data manager and distributions business lines (Bloomberg 2012). The company sells its products and services through its physical stores and also online ecommerce solutions to its millions of customers worldwide. The company operates for achieving its visions that is “to create value for customers to earn their lifetime loyalty” (Tesco…
Financial Instruments disclosure
Transparency allows the users to view the implication and results of judgments, estimates and decisions undertaken by the management of an organization. Full disclosure of financial instruments refers to the exposure of all the necessary information followed while taking decisions, which would provide the investors with reasonable assurance and belief on the activities performed by the…
financial Editor at Mefic Capital company
You are encouraged to keep a journal or notes to inform your reflective writing on a regular basis, adding and editing frequently. Reflection generally requires the following: 1. A specific incident 2. A referenced description of relevant theory 3. Application of the theory to the incident and identification of any gaps between theory and practice 4. Discussion of your personal learning from the…