Return to search

The perceptions of the institutional investor regarding the quality of the annual report

A research report submitted to the Faculty of Commerce,
University of the Witwatersrand, Johannesburg, in partial
fulfilment of the requirements for the Degree of Master of
Commerce. Johannesburg 1993. / This is an exploratory report. It addresses the impact that the
quality of the annual report has on the institutional investor's
perception of the image of a company and how such quality
influences their investment decisions.
The resaarch methodology is based upon interviews in which a
structured questionnaire was used as a data gathering
mechanism. The portfolio managers who responded to the
questionnaire are responsible for the combined management of
financial funds amounting to R12biliion.
The main conclusion reached in this report is that while elle
annual report plays a meaningful role in the investment
decisions of portfolio managets, it competes with other sources
of infornlationwhich are used to make investment decisions.
While the preparers of the annual reports have an understanding
of the informational needs of institutional investors, it is
suggested that greater emphasis should be placed by the
preparers on the presentation of future orientated financial
information. / AC2017
Date January 1993
CreatorsCatrakilis, Haralambos
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
FormatOnline resource (130 leaves), application/pdf

Page generated in 0.0204 seconds