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The Usefulness Of Financial Reporting For Financial Instruments In The Decision-Making Processes Of Individual Investors

Author

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  • Jarosław Pawłowski

    (Nicolaus Copernicus University in Torun)

Abstract

This study focuses on the issue of usefulness of financial reporting for financial instruments in the decision-making processes of individual investors. Dynamic development of financial instruments, identified difficulties in application and analysis of the rules of accounting for financial instruments, as well as the importance of individual investors on the financial market were the major reasons to deal with this issue. The main purpose of this study is an assessment of usefulness of reporting data concerning financial instruments in the decision-making processes of individual investors in Poland. To achieve the specified goal, the following research methods have been used: descriptive, comparative, subject literature review, third party research analysis and analysis of selected results of individual research. A significant part of the study concerns the analysis of the results of a survey conducted in a group of 408 individual investors in Poland.

Suggested Citation

  • Jarosław Pawłowski, 2018. "The Usefulness Of Financial Reporting For Financial Instruments In The Decision-Making Processes Of Individual Investors," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 7(4), pages 99-113.
    • Handle: RePEc:cpn:umkcjf:v:7:y:2018:i:4:p:99-113
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    References listed on IDEAS

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    1. Alain Burlaud & Bernard Colasse, 2011. "International Accounting Standardisation : Is Politics Back ?," Post-Print halshs-00665494, HAL.
    2. Alain Burlaud & Bernard Colasse, 2011. "International Accounting Standardisation: Is Politics Back?," Post-Print halshs-02145367, HAL.
    3. Ron Kaniel & Gideon Saar & Sheridan Titman, 2008. "Individual Investor Trading and Stock Returns," Journal of Finance, American Finance Association, vol. 63(1), pages 273-310, February.
    4. Ann Yang, 2013. "Decision Making for Individual Investors: A Measurement of Latent Difficulties," Journal of Financial Services Research, Springer;Western Finance Association, vol. 44(3), pages 303-329, December.
    5. Alain Burlaud & Bernard Colasse, 2011. "International Accounting Standardisation: Is Politics Back?," Accounting in Europe, Taylor & Francis Journals, vol. 8(1), pages 23-47, June.
    6. repec:dau:papers:123456789/7512 is not listed on IDEAS
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