The use of information by capital providers

Against a background of the dramatic changes taking place in international financial reporting and in capital markets in recent years, this report reviews the literature on the use of information by capital providers, who are primary recipients of financial statements. The review focuses on the role and importance of financial statements in both financial decisions and in the assessment of stewardship.

1 December 2013
Stefano Cascino
Mark Clatworthy
Beatriz Garcia Osma
Joachim Gassen
Shahed Imam
Thomas Jeanjean

Free digital publication

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  • Corporate and financial reporting
  • Research

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