THE USEFULNESS OF FINANCIAL REPORTING FOR FINANCIAL INSTRUMENTS IN THE DECISION-MAKING PROCESSES OF INDIVIDUAL INVESTORS

Abstract

This study focuses on the issue of usefulness of financial reporting for financial instruments in the decision-making processes of individual investors. Dynamic development of financial instruments, identified difficulties in application and analysis of the rules of accounting for financial instruments, as well as the importance of individual investors on the financial market were the major reasons to deal with this issue. The main purpose of this study is an assessment of usefulness of reporting data concerning financial instruments in the decision-making processes of individual investors in Poland. To achieve the specified goal, the following research methods have been used: descriptive, comparative, subject literature review, third party research analysis and analysis of selected results of individual research. A significant part of the study concerns the analysis of the results of a survey conducted in a group of 408 individual investors in Poland.

Keywords

• financial reporting
• individual investors
• financial instruments