Author(s)

Zhuoyan Hou ¹

Affiliation(s)

¹ University of Southampton, Southampton, UK

Corresponding Author

Zhuoyan Hou

ABSTRACT

On the one hand, a company's financial reporting provides investors and shareholders with useful information to assess and predict the future prospects of a company, however, market uncertainty and reporting lags led to financial repoting providing limited useful information to investors. The purpose of this essay is therefore to examine how investors can use the limited inforation provided in financial reporting to analyse and invest rationally, thereby reducing their investment risk.

KEYWORDS

Financial Reporting, Capital Market, Earnings Announcement

CITE THIS PAPER

Zhuoyan Hou, Assess the Usefulness of Financial Reporting: How to Reconcile the Inconsistence between Financial Reporting and Capital Market Participants. Financial Engineering and Risk Management (2022) Vol. 5: 75-79. DOI: http://dx.doi.org/10.23977/ferm.2022.050212.

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