The study expectations of users financial reporting on financial reporting quality

Abstract

This research The researcher has collected data about Expectations of Financial Report Users on the Quality of Financial Information in Bangkok Area” by collecting data from Financial reporting users in Bangkok The purpose of this study was to study the level of expectations of users of financial reports on the quality of financial information. and the relationship between the level of expectations of financial report users and personal factors. The researcher has collected data. A total of 74 sets were obtained by using a questionnaire as a tool for data collection. Mean Analysis and Standard Deviation Compare the differences of 2 groups of variables independently ( Independent Samples t - test ), One - way ANOVA ) c and find the difference when found, then test the multiple paired means ( Multiple Comparison ) . ) by LSD ( ( Lest Significant Difference ). The results showed that

                        1 ) Most financial report users are female. Their ages were between 4 1 - 50 years old. Their education level was bachelor's degree. More than 15 years of work experience. The majority of financial reporting users are financial institutions. The business model is a limited company. and is an executive of the organization

                        2 ) As for the expectations of financial report users on the quality of financial information, most of the areas of Bangkok gave importance. Timeliness is number 1, financial information is recorded in time according to the specified accounting periods, and the information can be used to make decisions efficiently and in a timely manner.

                        3 ) Comparative analysis of expectations of financial report users on financial information quality found that financial item users with different ages and experiences had different expectations on financial information quality at least one pair. There was statistical significance at the 0.05 level.