Analysis of financial statements of listed companies

Author: Shan Zhenmin
Publisher:
Publish Date: 2004-01-01
Features: The main users of financial statements of listed companies include: shareholders of listed companies (including institutional investors and individual investors), lenders of listed companies (such as banks), suppliers of goods or services, company management, customers of the company, employees of the company, government departments such as the tax bureau, industrial and commercial bureau, and securities regulatory commission, the public, and competitors, etc. These individuals and organizations constitute the company's so-called group of stakeholders. Due to the different degrees of economic relationship between these financial statement users and the enterprise, their demand for company financial information is also different.