SAMBU, A.; http://lattes.cnpq.br/1019117691386742; SAMBU, Abduramane.
Abstract:
The present work has as its primary focus, the analysis of investor perception about
the use of accounting information in decision-making process in capital markets.
Having as an objective, describes the profile of the individual investor in the
municipalities of Sousa and Joao person, as well as make some concepts and
features related to accounting information and capital markets. As the methodological
procedures, the study in question, typifies as exploratory, and descriptive literature,
with the data collection instrument, a questionnaire, aimed at individual investors and
the group of investors registered in the database of the brokerage's securities capital
- Joao Pessoa-SIR INVESTMENTS, where they have been analyzed based on the
characterization and systematization of the data, using the methods of the Likert
scale, through which one can observe that, the individual investor active in capital
markets, listed the broker-SIR INVESTMENTS, finds it useful to use accounting
information in decision-making process in capital markets. Based on these results,
64.70% of investors say that the accounting reports to assess the equity, economic
and financial interests of his company's investment and make inferences about future
outcomes, and 76.46% of investors confirm that accounting information, provide
excellent technical support for capital market investors, thus highlighting one of the
advantages of using accounting information in decision-making process in capital
markets.