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Årsredovisningens nytta:  För ickeprofessionella investerare
Södertörn University, School of Business Studies.
Södertörn University, School of Business Studies.
2012 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
The value of an annual report :  For a non professional investor (English)
Abstract [sv]

Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.

Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.

Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.

Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. 

Abstract [en]

Aim: The essay should examine how Swedish non-professional investors use annual reports in their choices of capital investment in securities and what benefits the annual report has in their choices. The essay should also examine if the non-professional investors have some problems in their interpretation of the annual reports.

Method: The essay use both qualitative and quantitative methods in form of interviews and survey.

Conclusion: 50% of the non-professional investors think that they have benefits from the annual report in their capital investment decisions. CEO:s statement in the annual report, management report and auditor's report is used the most. The most difficult parts are the values in the balance sheet, cash flow statement and notes.

Suggestion for future research: Conducting a similar study with interviews with non professional investors. Find out which account is taken of investors with less financial knowledge in the preparation of annual reports.

Place, publisher, year, edition, pages
2012. , 60 p.
Keyword [en]
Information asymmetry, annual report, non professional investor
Keyword [sv]
Informationsasymmetri, årsredovisning, icke professionella investerare
National Category
Business Administration
URN: urn:nbn:se:sh:diva-16575OAI: diva2:535659
Subject / course
Business Studies
Social and Behavioural Science, Law
Available from: 2012-06-20 Created: 2012-06-20 Last updated: 2012-06-20Bibliographically approved

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