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Differences in Disclosure Needs of Major Users of Financial Statements

Differences in Disclosure Needs of Major Users of Financial Statements SUMMER 1977 Differences in Disclosure Needs of Major Users of Financial Statements James J. Benjamin and Keith G. Stanga The primary purpose of financial accounting is to groups is necessary to determine whether general- provide information that will be useful in the making purpose information sets are adequate. To date, few attempts have been made to assess of economic decisions. There are many groups who use external accounting information for making and compare the informational needs of various user groups. In 1970, Backer assessed the informational such decisions. A partial listing of these groups includes financial analysts, stockholders and potential needs of two user groups by conducting in-depth interviews with a sample of bankers and financial stockholders, bankers, bondholders and potential bondholders, employees and labour organisations, analysts.2 In a more recent study, Chandra used a customers, suppliers and potential suppliers, tax questionnaire to examine the question of consensus authorities and regulatory agencies, social action between preparers (certified public accountants) and groups, and the general public. As one might logically users (security analysts) on the importance of various expect, these groups have different objectives. As a information items in equity investment decisions.s result, they may have diverse informational needs. However, http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting and Business Research Taylor & Francis

Differences in Disclosure Needs of Major Users of Financial Statements

Differences in Disclosure Needs of Major Users of Financial Statements

Accounting and Business Research , Volume 7 (27): 6 – Jun 1, 1977

Abstract

SUMMER 1977 Differences in Disclosure Needs of Major Users of Financial Statements James J. Benjamin and Keith G. Stanga The primary purpose of financial accounting is to groups is necessary to determine whether general- provide information that will be useful in the making purpose information sets are adequate. To date, few attempts have been made to assess of economic decisions. There are many groups who use external accounting information for making and compare the informational needs of various user groups. In 1970, Backer assessed the informational such decisions. A partial listing of these groups includes financial analysts, stockholders and potential needs of two user groups by conducting in-depth interviews with a sample of bankers and financial stockholders, bankers, bondholders and potential bondholders, employees and labour organisations, analysts.2 In a more recent study, Chandra used a customers, suppliers and potential suppliers, tax questionnaire to examine the question of consensus authorities and regulatory agencies, social action between preparers (certified public accountants) and groups, and the general public. As one might logically users (security analysts) on the importance of various expect, these groups have different objectives. As a information items in equity investment decisions.s result, they may have diverse informational needs. However,

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Publisher
Taylor & Francis
Copyright
Copyright Taylor & Francis Group, LLC
ISSN
2159-4260
eISSN
0001-4788
DOI
10.1080/00014788.1977.9728702
Publisher site
See Article on Publisher Site

Abstract

SUMMER 1977 Differences in Disclosure Needs of Major Users of Financial Statements James J. Benjamin and Keith G. Stanga The primary purpose of financial accounting is to groups is necessary to determine whether general- provide information that will be useful in the making purpose information sets are adequate. To date, few attempts have been made to assess of economic decisions. There are many groups who use external accounting information for making and compare the informational needs of various user groups. In 1970, Backer assessed the informational such decisions. A partial listing of these groups includes financial analysts, stockholders and potential needs of two user groups by conducting in-depth interviews with a sample of bankers and financial stockholders, bankers, bondholders and potential bondholders, employees and labour organisations, analysts.2 In a more recent study, Chandra used a customers, suppliers and potential suppliers, tax questionnaire to examine the question of consensus authorities and regulatory agencies, social action between preparers (certified public accountants) and groups, and the general public. As one might logically users (security analysts) on the importance of various expect, these groups have different objectives. As a information items in equity investment decisions.s result, they may have diverse informational needs. However,

Journal

Accounting and Business ResearchTaylor & Francis

Published: Jun 1, 1977

There are no references for this article.