Differences in information needs and usage by capital providers

  • Theresa HerrmannEmail author
Part of the Controlling und Rechnungslegung - Managerial and Financial Accounting book series (CRMFA)


The following chapter will define the different types of investors. First, equity investors are further distinguished into outside professional, private, and retail as well as inside and family ownership equity investors, followed by debt investors, and trade creditors. The chapter then evaluates the differences in information claim and usage among the different types of investors and presents the stewardship role and financial decision-making along with the concept of decision usefulness. The processing of information by capital market participants (professional vs. NPIs) is evaluated thereafter. I will further shed light into decision heuristics investors’ use when they make an investment decision and point out their information processing strategies.


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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

Authors and Affiliations

  1. 1.BerlinGermany

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