The use and perceived importance of annual reports by investment analysts in the Netherlands
AbstractThe research findings reported in this paper focus on the use and perceived importance of annual reports by investment analysts in the Netherlands. The study was held among the members of the Dutch Association of Investment Analysts by means of a postal questionnaire survey. The research findings are compared with those of similar studies in the United States, the United Kingdom and New Zealand. Three main categories of investment analysts are distin guished, viz. investment advisers, portfolio managers and directors/heads of department. The annual report appears to be a vital, though not sufficient source of information to investment analysts. However, there are some clear differences between the three categories concerning the use and perceived importance of (parts of) the annual report. The research findings are, to a large extent, consist ent with the results of similar studies among investment analysts from abroad.
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Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 2 (1993)
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