Author(s): Mark Quaye Affum

Abstract: It is an undisputable fact that shareholders are part of the investors in organizations that float shares. This fact makes it questionable if shareholders do not understand the information being presented in Company Annual Reports. Annual reports consist of variety readers and most of them find it difficult to read and understand the technicalities involve in the presentation. This therefore poses a problem for the shareholders to attend meetings and make decisions related to the issues concerning the organizations in which they have shares. At the end of this study, writers of annual reports will be advised on presenting the information they want to present to the understanding of the variety readers annual reports. Moreover, writers would be advised to present elements in annual reports orderly and clearly to stimulate the interest shareholders to read, so as to attract them to attend meetings and help make effective decisions.

DOI: 10.33545/26633582.2022.v4.i2a.74

Pages: 26-31 | Views: 1046 | Downloads: 761

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