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Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan

Financial statements are important sources of information about entities for stock investment decision-making. Yet, reliance on them is not universal among individual investors and it is unclear what affects their financial statements usage. The purpose of this thesis is to examine the influence of...

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Main Author: Kishan , Krishnen @ Ragavan
Format: Thesis
Published: 2018
Subjects:
HG Finance
Online Access:http://studentsrepo.um.edu.my/14651/1/Kishan.pdf
http://studentsrepo.um.edu.my/14651/
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spelling my.um.stud.146512023-07-24T20:06:52Z Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan Kishan , Krishnen @ Ragavan HG Finance Financial statements are important sources of information about entities for stock investment decision-making. Yet, reliance on them is not universal among individual investors and it is unclear what affects their financial statements usage. The purpose of this thesis is to examine the influence of financial statement knowledge and attitudinal factors on Malaysian individual investors‘ annual report financial statement usage. Underpinned by human capital theory and the theory of planned behaviour, this quantitative study involves a survey of 399 individual investors in Malaysia. The research instrument is a self-administered questionnaire answered by individual investors who attended investment talks conducted by a major Malaysian stockbrokerage firm. Findings indicate that annual report financial statements usage is positively influenced by subjective norm, financial statement knowledge, financial statements usage attitude, perceived behavioural control and investment horizon attitude while negatively influenced by trading attitude and investing luck attitude. Diligence acts as a moderator on the relationship between financial statement knowledge and annual report financial statements usage. Statistically significant differences in financial statements usage were identified for gender, age group, education level, employment sector and investing experience, though not for ethnicity. It is hoped that findings of this study will be useful in the development of more effective investor education programmes that not only endow investors with greater financial knowledge but also shape attitudes that elicit positive long-term stock investing behavior. 2018 Thesis NonPeerReviewed application/pdf http://studentsrepo.um.edu.my/14651/1/Kishan.pdf Kishan , Krishnen @ Ragavan (2018) Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan. PhD thesis, Universiti Malaya. http://studentsrepo.um.edu.my/14651/
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Student Repository
url_provider http://studentsrepo.um.edu.my/
topic HG Finance
spellingShingle HG Finance
Kishan , Krishnen @ Ragavan
Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
description Financial statements are important sources of information about entities for stock investment decision-making. Yet, reliance on them is not universal among individual investors and it is unclear what affects their financial statements usage. The purpose of this thesis is to examine the influence of financial statement knowledge and attitudinal factors on Malaysian individual investors‘ annual report financial statement usage. Underpinned by human capital theory and the theory of planned behaviour, this quantitative study involves a survey of 399 individual investors in Malaysia. The research instrument is a self-administered questionnaire answered by individual investors who attended investment talks conducted by a major Malaysian stockbrokerage firm. Findings indicate that annual report financial statements usage is positively influenced by subjective norm, financial statement knowledge, financial statements usage attitude, perceived behavioural control and investment horizon attitude while negatively influenced by trading attitude and investing luck attitude. Diligence acts as a moderator on the relationship between financial statement knowledge and annual report financial statements usage. Statistically significant differences in financial statements usage were identified for gender, age group, education level, employment sector and investing experience, though not for ethnicity. It is hoped that findings of this study will be useful in the development of more effective investor education programmes that not only endow investors with greater financial knowledge but also shape attitudes that elicit positive long-term stock investing behavior.
format Thesis
author Kishan , Krishnen @ Ragavan
author_facet Kishan , Krishnen @ Ragavan
author_sort Kishan , Krishnen @ Ragavan
title Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
title_short Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
title_full Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
title_fullStr Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
title_full_unstemmed Knowledge and attitudinal factors influencing Malaysian individual investors’ annual report financial statements usage / Kishan Krishnen @ Ragavan
title_sort knowledge and attitudinal factors influencing malaysian individual investors’ annual report financial statements usage / kishan krishnen @ ragavan
publishDate 2018
url http://studentsrepo.um.edu.my/14651/1/Kishan.pdf
http://studentsrepo.um.edu.my/14651/
_version_ 1772811939804610560
score 13.211869

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