The construction of an international investors' perception model for corporate published forecasted financial reports for the USA, the UK and New Zealand

Avi Rushinek, Sara Rushinek, Lucia S. Chang, Kenneth S. Most

Research output: Contribution to journalArticle

2 Scopus citations


Although the utility of corporate published forecasted financial reports to investors has been investigated, the findings are inconclusive. These inconclusive findings may have resulted from the ambiguity of defining the forecasted financial reports or its components. The clarification of the definition of forecasted financial reports or its components is the main objective of the present study. In addition, an investor's utility function is used to measure the utility of such reports for investors regarding the entire forecasted financial reports or their components.

Original languageEnglish (US)
Pages (from-to)258-265
Number of pages8
JournalManagerial and Decision Economics
Issue number4
StatePublished - Jan 1 1983


ASJC Scopus subject areas

  • Business and International Management
  • Strategy and Management
  • Management Science and Operations Research
  • Management of Technology and Innovation

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