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an investigation of the usefulness of accounting information for ...

an investigation of the usefulness of accounting information for ...

an investigation of the usefulness of accounting information for

AN INVESTIGATION OF THE USEFULNESS OF ACCOUNTING INFORMATION FOR FINANCIAL ANALYSTS: A CASE STUDY OF AN EMERGING STATE Deerajen RAMASAWMY and Mootooganagen RAMEN* Faculty of Law & Management, University of Mauritius * Corresponding Author: ramenm@uom.ac.mu ABSTRACT Aim of Study: The main objective of this study is to investigate and assess the opinion of financial analysts on the usefulness of accounting information in making investment decisions. This study is carried out in Mauritius from a regulatory body’s perspective. Methodology Approach: A survey methodology approach is adopted for this study with a sample of Financial Analysts obtained from the list of members from the Regulatory Body. Findings: The findings point out that different items of accounting information are valued differently depending on the qualification level, working experience and the post occupied by the respondents. The respondents tend to value mandatory disclosure more than voluntary disclosure; quantitative information more than non-quantitative information and forward-looking information more than historical information. The study also reveals that most mandatory information is quantitative in nature and most voluntary accounting information is non-quantitative in nature. Significance of the Study: The importance of this study mainly emphasizes on the investment aspect of an economy in terms of evaluating how accounting information provided by the FSC assists financial analysts in contributing towards better investment decisions. Implications: The result provides valuable guides to the regulatory body about the types of information that financial analysts find most useful while arriving at an investment decision. Keywords: Accounting Information, Regulatory Body, Financial Analysts. 1

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