posted on 2024-11-11, 16:21authored byNgurah Arya Putrasemadhi
Information criteria is critical in the study of users' information needs. Most previous studies concerning the role of information examined the financial statement preparation process and measured the usefulness of information In terms of its adequacy and accuracy as disclosed in financial statements. In this study, the role of information is based on users' perceptions by analyzing public information along some sort of information criteria ie, political economic and soclo-economic, and examining them with regard to users' attitudes in the capital market. This study argues that in the area of a less mature capital market, most investors rely on political economy information for the reliability of information in making economic decisions in the capital market, This study also supports previous research concerning the role of information. These study show that information disclosed in financial statements prepared in developing countries is relatively less reliable than information contained in financial statements prepared in economically developed countries.
History
Year
1997
Thesis type
Doctoral thesis
Faculty/School
Department of Accounting and Finance
Language
English
Disclaimer
Unless otherwise indicated, the views expressed in this thesis are those of the author and do not necessarily represent the views of the University of Wollongong.