Consolidated versus fund-type accounting statements: The perspectives of constituents期刊界 All Journals 搜尽天下杂志传播学术成果专业期刊搜索期刊信息化学术搜索

Consolidated versus fund-type accounting statements: The perspectives of constituents

Affiliation:	1. General Psychology: Cognition and Center for Behavioral Addiction Research (CeBAR), University of Duisburg, Duisburg, Germany;2. Erwin L. Hahn Institute for Magnetic Resonance Imaging, Essen, Germany;1. CEA DRF/Joliot, NeuroSpin, INSERM, Cognitive Neuroimaging Unit, Université Paris Saclay, 91191 Gif-sur-Yvette, France;2. INSERM U1028, CNRS UMR 5292, PSYR2 Team, Centre de recherche en Neurosciences de Lyon (CRNL), Université Lyon 1, 69000 Lyon, France;1. Department of QM & IS, College of Business Administration, Kuwait University, Kuwait;2. School of Management, Swansea University, United Kingdom;1. University of Duisburg-Essen, Department of General Psychology: Cognition and Center for Behavioral Addiction Research (CeBAR), Duisburg, Germany;2. Erwin L. Hahn Institute for Magnetic Resonance Imaging, Essen, Germany;1. CEFAGE – University of Beira Interior, Management and Economics Department, Portugal;2. University of Coimbra, FEUC, Portugal;3. Universidad de Madrid, Spain

Abstract:	This paper presents the results of a study undertaken to determine whether constituents perceive consolidated county financial statements to be more useful than those prepared on a fund-type basis. The perceived usefulness was measured using an instrument developed by Larcker and Lessig in capital budgeting studies. The results suggest that the perceived usefulness of the different report formats depends on the issue that the user is trying to evaluate. The results also suggest that constituents perceive that the overall usefulness of county financial statements is quite low.

Keywords:
本文献已被 ScienceDirect 等数据库收录！

设为首页 | 免责声明 | 关于勤云 | 加入收藏