Abstract
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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© 2019 Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
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Herrmann, T. (2019). Differences in information needs and usage by capital providers. In: The Decision Usefulness of Additional Fair Value Disclosures. Controlling und Rechnungslegung - Managerial and Financial Accounting. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-24832-1_3
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DOI: https://doi.org/10.1007/978-3-658-24832-1_3
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Publisher Name: Springer Gabler, Wiesbaden
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Online ISBN: 978-3-658-24832-1
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