THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS
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 instrume...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolaus Copernicus University in Toruń
2019-05-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/20427 |
| _version_ | 1797706915468279808 |
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| author | Jarosław Pawłowski |
| author_facet | Jarosław Pawłowski |
| author_sort | Jarosław Pawłowski |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T05:59:28Z |
| format | Article |
| id | doaj.art-4890764c8e6e4aefa434bd14f4c6b443 |
| institution | Directory Open Access Journal |
| issn | 2300-1240 2300-3065 |
| language | English |
| last_indexed | 2024-03-12T05:59:28Z |
| publishDate | 2019-05-01 |
| publisher | Nicolaus Copernicus University in Toruń |
| record_format | Article |
| series | Copernican Journal of Finance & Accounting |
| spelling | doaj.art-4890764c8e6e4aefa434bd14f4c6b4432023-09-03T04:18:04ZengNicolaus Copernicus University in ToruńCopernican Journal of Finance & Accounting2300-12402300-30652019-05-0174THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORSJarosław Pawłowski0Nicolaus Copernicus University in ToruńThis 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.https://apcz.umk.pl/CJFA/article/view/20427financial reportingindividual investorsfinancial instruments |
| spellingShingle | Jarosław Pawłowski THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS Copernican Journal of Finance & Accounting financial reporting individual investors financial instruments |
| title | THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS |
| title_full | THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS |
| title_fullStr | THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS |
| title_full_unstemmed | THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS |
| title_short | THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS |
| title_sort | usefulness of financial reporting for financial instruments in the decision making processes of individual investors |
| topic | financial reporting individual investors financial instruments |
| url | https://apcz.umk.pl/CJFA/article/view/20427 |
| work_keys_str_mv | AT jarosławpawłowski theusefulnessoffinancialreportingforfinancialinstrumentsinthedecisionmakingprocessesofindividualinvestors AT jarosławpawłowski usefulnessoffinancialreportingforfinancialinstrumentsinthedecisionmakingprocessesofindividualinvestors |