AAAccounting factors that influence the level of activity among investors

I am a student at Kaunas University of Technology. Currently I am seeking a masters degree in audit and accounting and the following questionnaire is part of my dissertation. The aim of the research is to determine the economic and accounting factors that influence the level of activity among investors.

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The information declared in the financial statements and its reliabilityCharacteristics of a country‘s economic profileInvestment trends in the stock marketsOther

Anglo-saxonContinental EuropianLatin AmericanInternational accounting

Cultural and social environmentCountry‘s juridical and political systemInternational and economic environment

Whether a country complies with international accounting standardsWhether a country has proper national accounting standardsYour investments decisions are determined by other factors

The right disclosure of the financial information about the subjectThe disclosure of financial information under formal requirementsFocusing the accounting practice on shareholdersFocusing the accounting practice on creditors

More and more foreign countries apply International accounting standard which makes it easier to comIt became easier to compare financial statements of different countries only in the EUNo significant changes occured in the last few yearsIt has become harder to compare financial statements of different countries over the last few years

Changes in the accounting system contribute greatly to changes in investor participationEach substantial change in the accounting system brings about confusion among investorsThe accounting system and it‘s requirements decreases foreign investor‘s participation.

Business‘s web pagesThe information is provided by brokersStock market‘s web pagesOther

Whether the financial statement was created in accordance with VASWhether the financial statement complies with international accounting standardsYou are interested in particular indexesYou never read financial statements

The financial statements of foreign businesses provide reliable informationThe information in the financial statements of foreign businesses is comprehensibleYou do not face any difficulty in acquiring the financial statements of the desirable businessYou do not face any difficulty in comparing financial statements of separate businesses in different

Too little financial indexes in the financial statementsToo little information on the types of modern technologies usedToo little information provided on expansion plans.Too little information on the management of resources.Other

Different currencyDifferent accounting rules apply in different countriesDifferent forms of financial statementsNo problems

AAAccounting factors that influence the level of activity among investors

Your nationality:

Two foreign countries you invest the most:

Which industries do you invest the most in?

Which financial instruments do you prefer to invest in?

You invest in:

Which economic indicators have the most influence on your decision to invest?(choose one or two ans

Which of the following types of financial information have the most influence on your decision to

Which accounting system is known to you?

In your opinion the accounting system is strongest affected by this environmental factor:

Which factor is the most significant when preparing to invest abroad?

Which of the general accounting practice features are more sensible to you? (mark at least two)

Which changes regarding the comparison of financial statements of different countries did you notice

Which statement do you agree with: (you can mark one or more statements)

Where do you take the financial statements of your target businesses from?

Which part of the financial statement is the most useful?

What are you most concerned with when reading a financial statement?

Do you agree with these statements:

What type of information is lacking in financial statements? (You can choose several statements)

When comparing the financial statements of two foreign countries, which issues cause the most in