Report

The effect of industry on the relevance of financial reports for investor decision making

M Davern, Nikole Gyles, Dean Hanlon, Matthew Pinnuck

Published : 2018

Abstract

In this report, we examine the effect of industry on the relevance for investor decision making in Australia. It has been argued that an increase in importance of a knowledge-based economy is a reason why financial reports may not be as useful for investor decision making purposes.