3 years ago

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

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

Q4 Share Capital Share

Q4 Share Capital Share Value Returns Usefulness of stockholders’ information Number of shares outstanding Shares issued at par value Bonus / right issues Total dividends Stock price Volume of shares traded Stock exchange listings Diluted earnings per share Quarterly / interim dividends EPS for multiple classes of shares Earnings per share Dividends per share Table 4c: Factor Analysis of Usefulness of Stockholders’ Information Q5 Board of Directors Long Term Prospects Future Developments Usefulness of supplementary information List of board members and their affiliations Remuneration of directors and officers Financial summary Research and development cost Details about export transactions Capital expenditure Disclosure of subsequent events Notes to accounts Table 4d: Factor Analysis of Usefulness of Supplementary Information Q6 Accounting Policies Accounting Standards Pension and Taxes Usefulness of information regarding accounting policies Accounting for goodwill Flexible reserves Acquisition method Inventory costing method Outside manager of pension funds Accounting standards Pension cost Deferred taxes Accounting policies regarding Minority interest Table 4e: Factor Analysis of Usefulness of Information regarding Accounting Policies 12

Q7 Usefulness of general information Legal Status Organizational structure Segmentation Contract Details Company legal status (Private / Privatisation) The period covered by financial statements Company name Management information Number of employees Subsidiaries information Geographic segment Product segment Address / Telephone / Fax of the company Table 4f: Factor Analysis of Usefulness of General Information Q8 Usefulness of voluntary accounting information Opportunities and risks including those resulting from key trends Corporate Strategies Corporate Mission and Objectives Top Management Message Comparison of actual business performance to previously disclosed opportunities, risks and management’s plans Management’s plans, including critical success factors Forecasted earnings Percentage growth goals for revenue and EPS Long-terms financial leases Future plans Entities objectives Contingent liabilities Chairman / CEO’s statement Table 4g: Factor Analysis of Usefulness of Voluntary Accounting Information 13

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