Electronic Resource

Article - Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures Vol. 23, No. 1 2011 pp. 109–129

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Academic literature and the business press have placed increased atten-
tion on the corporate disclosure of nonfinancial information. This study uses a survey of

750 retail investors to examine perceptions about indicators of economic performance,
corporate governance policies and performance, and corporate social responsibility.
Survey results indicate that retail investors currently are most concerned with economic

performance information, followed by governance, and then corporate social responsi-
bility information. Those respondents who currently hold socially responsible invest-
ments use more of all three types of nonfinancial information than respondents who

currently do not hold socially responsible investments. Further, retail investors clearly
prefer to obtain information about corporate social responsibility information from a
third-party source and governance information from an audited or regulated document,

while they use both sources to garner information about indicators of economic perfor-
mance. Respondents expressed an interest in increasing their use of nonfinancial in-
formation in the future. When respondents were asked to indicate the specific types of

information they had the greatest interest in using in the future, economic performance

indicators such as market share, customer satisfaction, and product innovation infor-
mation were predominant.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.3019 COH r

Penerbit

: American Accounting Association., 2011

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1558-8009

Klasifikasi

657.3019 COH r

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 23, No. 1 2011 pp. 109–129

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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