Are financial reports useful? The views of New Zealand public versus private users

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dc.citation.issue1
dc.citation.volume30
dc.contributor.authorEhalaiye D
dc.contributor.authorLaswad F
dc.contributor.authorBotica Redmayne N
dc.contributor.authorStent W
dc.contributor.authorCai L
dc.date.available2020-03
dc.date.issued2020-03-13
dc.description
dc.descriptionThis is the pre-peer reviewed version of the following article: "Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users", which has been published in final form at https://doi.org/10.1111/auar.12254 . This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
dc.description.abstractThis study reports on surveys conducted with users of financial reports in New Zealand. We compare findings for users of reports of two types of for-profit entities, namely those with public accountability (public entities) and those with no public accountability (private entities). The findings indicate that both types of users have similar perceptions regarding the usefulness of financial statements, with the income statement and balance sheet rated as the most useful components. Furthermore, both types of users, especially private users, perceive financial statements as the most important information source for decision making. Public users have a greater interest in supplementary information than private users. The findings of this study contribute to the debate around differential reporting for private companies and have policy implications with regard to the user-needs approach to accounting standard setting.
dc.description.publication-statusPublished
dc.format.extent52 - 64
dc.identifierhttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000519266200005&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=c5bb3b2499afac691c2e3c1a83ef6fef
dc.identifier.citationAUSTRALIAN ACCOUNTING REVIEW, 2020, 30 (1), pp. 52 - 64
dc.identifier.doi10.1111/auar.12254
dc.identifier.eissn1835-2561
dc.identifier.elements-id408664
dc.identifier.harvestedMassey_Dark
dc.identifier.issn1035-6908
dc.publisherJohn Wiley and Sons, Inc on behalf of CPA Australia
dc.relation.isPartOfAUSTRALIAN ACCOUNTING REVIEW
dc.rightsCC BY 4.0
dc.subject.anzsrc1499 Other Economics
dc.subject.anzsrc1501 Accounting, Auditing and Accountability
dc.titleAre financial reports useful? The views of New Zealand public versus private users
dc.typeJournal article
pubs.notesNot known
pubs.organisational-group/Massey University
pubs.organisational-group/Massey University/Massey Business School
pubs.organisational-group/Massey University/Massey Business School/School of Accountancy
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