Ntalianis, Michael (1993) The usefulness of annual reports to Australian private investors. Coursework Master thesis, Victoria University of Technology.

Abstract

In this thesis the extent private shareholders read and use information contained within company annual reports is examined. More specifically the thesis will be concerned with gathering information to establish the following: 1. the extent to which shareholders read the various sections contained in the annual report; 2. the reason why shareholders fail to read sections contained in the annual report; 3. the sections in the annual report investors have difficulty understanding; 4. the extent to which annual reports are found useful by shareholders for investment decision making; 5. the respondents personal characteristics; 6. whether any significant relationship exists between the shareholder's personal characteristics and the extent to which they read and use certain sections of the annual report.

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